CLA-2-87:S:N:N1:101 848468
Mr. John H. Qualey
Rogers & Brown
P.O. Box 20160
Charleston, SC 29413-01560
RE: The tariff classification of parts of baby carriages from
Taiwan.
Dear Mr. Qualey:
In your letter dated December 27, 1989 you requested a
tariff classification ruling on behalf of Graco Children's
Products Inc. of Morgantown PA 19543.
The article is described by you as a bunting. It consists
of a textile hooded sleeping bag with carry handles and rigid
bottom. The entire unit fits into the stroller when the stroller
seat is in the fully reclined position. Access into the bunting
is achieved through a dual zippered top. The unit features
attached handles for easy placement into and removal from the
stroller. You state that the bunting shall primarily be used as
a padded stroller bag for containing an infant or newborn. The
unit could conceivably function as a type of infant carrier
during the placement or removal of the child from the stroller
although it is not intended as such. You further claim that the
bunting will not be sold as an individual item or as a separately
available accessory. Sales of the stroller will include the
bunting.
The applicable subheading for the bunting will be
8715.00.0040, Harmonized Tariff Schedule of the United States
(HTS), which provides for parts of baby carriages. The rate of
duty will be 4.4 percent ad valorem.
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