CLA-2-87:RR:NC:MM:101 J82213

Ms. Marsha L. Dawson – Import Manager
Graco Children’s Products Inc.
150 Oaklands Boulevard
Exton, Pennsylvania 19341

RE: The tariff classification of a Stroller Boot with Blanket from China

Dear Ms. Dawson:

In your letter dated March 10, 2003 you requested a tariff classification ruling.

You submitted a sample of a Stroller Boot with Blanket. This item attaches to a stroller to provide a warm enclosure for the infant in harsh weather. The Stroller Boot with Blanket is made of an unspecified fabric. The Boot is padded and lined with elastic – presumably to fit around the top of the stroller.

The applicable subheading for the Stroller Boot with Blanket will be 8715.00.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Baby carriages (including strollers) and parts thereof…Parts. The rate of duty will be 4.4% ad valorem. This HTS number is not subject to visa and quota restraints.

You also inquire as to what the HTS number would be if just the boot were imported separately. If the boot were imported separately the applicable subheading would be 8715.00.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Baby carriages (including strollers) and parts thereof…Parts. The rate of duty would be 4.4% ad valorem. This HTS number would not be subject to visa and quota restraints.

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 Robert DeSoucey at 646-733-3008.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division