CLA-2-39:RR:NC:TP:221 A84064
Mr. Paul Killea
Danzas Corp.
3650 131 Avenue S.E.
Suite 700
Bellevue, WA 98006
RE: The tariff classification of a stroller basket from Thailand or China.
Dear Mr. Killea:
In your letter dated May 17, 1996, on behalf of Graco Children's Products, you requested a tariff classification ruling.
The basket is made of polyvinyl chloride (PVC) sheeting with a wood inner stiffener at the bottom and polyester mesh fabric on the sides. The basket is an accessory which snaps onto the frame of a stroller. The essential character is imparted by the PVC sheeting.
The applicable subheading for the stroller basket will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The duty rate will be 5.3 percent ad valorem.
Articles classifiable under subheading 3926.90.9890, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.
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 Joan Mazzola at 212-466-5580.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division