CLA-2-87:OT:RR:NC:N1:101

Marsha L. Dawson, Import Manager
Graco Children’s Products, Inc.
150 Oaklands Boulevard
Exton. PA 19341-2572

RE: The tariff classification of a stroller accessory from Germany

Dear Ms. Dawson,

In your letter dated November 9, 2007, you requested a tariff classification ruling.

The item concerned is the Rain/Weather Protection Cover; it is an irregularly-shaped piece of polyester with sewn-in mesh and several openings. The Cover has various zippers and Velcro throughout its body and a sewn-on, clear vinyl hood. It measures approximately 35 inches in width X 43 inches in length. The Cover, when folded, is stored in an oblong-shaped, polyester carry bag with a sewn-in zipper and snap loops on each end.

The function of the Rain/Weather Protection Cover is, when fitted over a baby/infant carriage, to protect the carriage from inclement weather.

The applicable classification subheading for the Rain/Weather Protection Cover 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