The tariff classification of a Toddler Stroller Snuggle Sack from China

NY K87680 July 27, 2004 CLA-2-87:RR:NC:MM:101 K87680 CATEGORY: Classification TARIFF NO.: 8715.00.0040 Mr. Harry Katsaros - C.H.B. NIK Customs Broker Freight Forwarder 800 S. Hindry Avenue, Unit A Inglewood, California 90301 RE: The tariff classification of a Toddler Stroller Snuggle Sack from China Dear Mr. Katsaros: In your letter dated July 12, 2004 you requested a tariff classification ruling on behalf of JMI (USA) Ltd. of Merrill, Wisconsin. The submitted sample, identified as a Toddler Stroller Snuggle Sack, is, as you indicate, intended for use in a stroller or car seat with a five-point harness. The shell is constructed of peached microfiber of 100 percent polyester. The lining is made of sherpa 100 percent polyester. The item measures 22”W x 44”H. The front features a full-length zipper and four inch hand slits. The back of the sack has two slits and the top has a hood that is secured by a hook and loop fastener. The applicable subheading for the Toddler Stroller Snuggle Sack will be 8715.00.0040 , Harmonized Tariff Schedule of the United States (HTS), which provides for Baby carriages (including strollers) and parts thereof: Parts. The rate of duty will be 4.4% 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division