The tariff classification of a stroller frame from Poland

N019754 November 30, 2007 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8715.00.0040 Marsha L. Dawson, Import Manager Graco Children’s Products, Inc. 150 Oaklands Blvd. Exton, PA 19341-2572 RE: The tariff classification of a stroller frame from Poland Dear Ms. Dawson, In your letter dated November 9, 2007, you requested a tariff classification ruling. The item concerned is an aluminum Stroller Frame with wheels and undercarriage. Pictures of the stroller frame were included with your Ruling Request in lieu of a sample. The frame is constructed of lightweight aluminum with two (2) rubber wheels in a fixed position in the rear of the stroller and two (2) rubber wheels which pivot in the front. The frame includes a mesh basket which is supported between the front and back wheels to allow for storage of small items. The applicable classification subheading for the Stroller Frame will be 8715.00.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Baby carriages (including strollers) and parts thereof: Parts”. The rate of duty will be 4.4%. 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