CLA-2-87:S:N:N1:101-893862
Mr. Ferdinand Vazquez
R.E. Delgado, Inc.
P.O. Box 5628
San Juan, PR 00902-5628
RE: The tariff classification of baby strollers from Taiwan
Dear Mr. Vazquez:
In your letter undated letter to the U.S. Customs Service you requested a tariff classification ruling. You have submitted descriptive literature.
The imported merchandise is five models of baby strollers, as follows:
Model CM-828 has a powder coataing steel tube, two way handle, eight wheels, a nylon quilting, and a sleeping pad. This model measures 35 inches by 18-1/2 inches by 37-1/2 inches.
Model CM-828A has a powder coating steel tube, two way handle, eight wheels, and nylon quilting. This model measures 35 inches by 18-1/2 inches by 37-1/2 inches.
Model CM-828B has powder coating steel tube, two way handle, and eight wheels. This model measures 35 inches by 18-1/2 inches by 37-1/2 inches.
Model CM-820 has a two way handle and eight wheels. This model measures 29 inches by 17-1/4 inches by 36-1/4 inches.
Model CM-820F has a powder coating steel tube, two way handle, and corduroy fabric. This model measures 29 inches by 17-1/4 inches by 36-1/4 inches.
The literature shows all of the baby strollers have handlebars, a basket (beneath the seat), and a canopy.
The applicable subheading for the models CM-828, CM-828A, CM-828B,
CM-820 and CM-820F baby strollers will be 8715.00.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for baby carriages (including strollers). 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