The tariff classification of baby strollers from Taiwan

NY 893864 January 26, 1994 CLA-2-87:S:N:N1:101-893864 CATEGORY: Classification TARIFF NO.: 8715.00.0020 Mr. Ferdinand Vazquez R.E. Delgado, Inc. P.O. Box 5628 San Juan, PR 00902-5628 RE: The tariff classification of baby strollers from Taiwan Dear Mr. Vazquez: In your undated letter to the U.S. Customs Service you requested a tariff classification ruling. You have submitted descriptive literature. The imported merchandise is two models of baby strollers, as follows: Model CM-835A has a two way handle, eight wheels, a basket under the seat and a canopy. This model measures 48-1/2 inches by 20 inches by 37-1/2 inches. Model CM-835B has a two way handle, six wheels, a basket under the seat and a canopy. This model measures 48-1/2 inches by 20 inches by 37-1/2 inches. The applicable subheading for the models CM-835A and CM-835B baby strollers will be 8715.00.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for baby carriages (including strollers). The rate of duty will be 4.4 percent ad valorem. Models CM-833 and CM-835 are the subject of NY ruling 893863. 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