The tariff classification of ornamental strollers from Vietnam

NY B89155 October 2, 1997 CLA-2-44:RR:NC:2:230 B89155 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Kevin W. Stewart The I.C.E. Co., Inc. P.O. Box 610583 Dallas/Fort Worth Airport, TX 75261-0583 RE: The tariff classification of ornamental strollers from Vietnam Dear Mr. Stewart: In your letter dated August 28, 1997, on behalf of your client, Repro Crafters Inc., you requested a tariff classification ruling. This ruling was requested on merchandise described as Ornamental Oval Rattan Strollers, style numbers 310 (large), 311 (small), 312 (mini) and 313 (micro). A representative sample with overall measurements of 17 inches high, 14 inches wide and 8 inches deep was submitted. The sample is in the form of a stroller with a basket, hood, handlebar and wheels. The oval basket portion consists of a wood top rim, a wood bottom rim, a solid wood bottom, right and left sides of wood, and front and back sides made of plaited rattan rods with added wood beads. The basket is lined with textile fabric. The hood consists of a metal frame and textile fabric. The basket is supported by a metal framework which connects the basket to the wheels and handlebar. The wheels and handlebar are made of wood. The stroller is intended to be used for ornamental purposes. It is not considered to be furniture and it is not suitable for use as a toy. It may however be used as a container or basket. The essential character of this stroller is imparted by the wood, even though a value/weight breakdown included with your letter shows that metal exceeds in value and weight all the other components. The metal components play a secondary role in the functioning of this article as a basket. Of the components comprising the basket, wood makes up the greater portion by area. The applicable subheading for the ornamental oval strollers made up of the same components as represented by the sample will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty from Vietnam will be 33-1/3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 212-466-5779. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division