The tariff classification of a stroller accessory from Germany

N019685 November 29, 2007 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Marsha L. Dawson, Import Manager Graco Children’s Products, Inc. 150 Oaklands Blvd. Exton, PA 19341-2572 RE: The tariff classification of a stroller accessory from Germany Dear Ms. Dawson, In your letter dated November 9, 2007, you requested a tariff classification ruling. The item concerned is called the PickUp on the box that contains the sample of this item; it is a hard plastic platform, shaped for the placement of two feet, which can be attached to the rear of stroller frames. Its function is to accommodate a standing child and allow both the child and an occupant of the stroller basket to be pushed along. The Pickup is triangular in shape and measures approximately 14 inches in length, 13 ½ inches in width and 8 inches high with its removable, pneumatic wheels attached (4 ½ inches without). The applicable classification subheading for the PickUp will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…other vehicles, not mechanically propelled; … : Other vehicles: Other: Other: Other”. The rate of duty will be 3.2%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division