The tariff classification of baby stroller components fromTaiwan, Hong Kong and China

NY 884039 March 23, 1993 CLA-2-87:S:N:N1:101-884039 CATEGORY: Classification TARIFF NO.: 8715.00.0040 Ms. Diane Hudyka Harper Robinson & Co. P.O. Box 81380 Cleveland, Ohio 44181 RE: The tariff classification of baby stroller components from Taiwan, Hong Kong and China Dear Ms. Hudyka: In your letter dated March 15, 1993, on behalf of Century Products Company, Macedonia, Ohio, you requested a tariff classification ruling. You have submitted descriptive literature of baby strollers and samples of the stroller components. The components to be imported are canopies, seat pads and foot rests designed to be solely or principally used on baby strollers. You state that the products may either be imported separately, or imported along with the strollers. These components are not sold as replacement parts nor can they be used as separate articles. The products are sold assembled into the finished strollers. The sample canopies are made of polyester material and acrylic binding; or polycotton material, PVC and acrylic binding. The sample seat pads are made of polycotton material with a polyester fiber inside; or polyester material, urethane foam filler, polypropylene webbing, polyboard stiffener and acrylic binding. The sample foot rests are made of polyester material, polyboard stiffener and acrylic binding; or polycotton material, PVC, polypropylene webbing and acrylic binding. The applicable subheading for the baby stroller components (canopies, seat pads and foot rests) will be 8715.00.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for baby carriages (including strollers) and parts thereof. The rate of duty will be 4.4 percent ad valorem. As you requested, the samples will be returned to your office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport