CLA-2-63:RR:NC:TA:352 F82051
Ms. JoAnn Chang Tinsley
Kiddopotamus and Company
2550 49th Street, No. 7
Boulder, CO 80301
RE: The tariff classification of a “Great Baby Cover Up/Sun Shade”, a “Stroller Fleece Pad”, a “Waterproof Pad” and a “Play Mat” from China.
Dear Ms. Tinsley:
In your letter dated January 13, 2000, you requested a tariff classification ruling. The sample is being returned as requested.
The sample submitted was a “Great Baby Cover/Sun Shade”. Also submitted was literature depicting a “Waterproof Seat Pad”, a “Stroller Fleece Pad” and a “Play Mat” and swatches of fabric used for the manufacture of these items. The “Great Baby Cover/Sun Shade” is made of a woven fabric panel. The panel is hemmed on three sides with an elastic band sewn into the hemmed edges. The top edge features a zippered pocket that houses an attached textile hood. The article also features a front zippered pocket and open slits, one on each side. The top features a removable web fabric strap. The article is used for protecting a baby from the sun, rain or wind while being carried by a person or riding in a stroller.
The swatch submitted for the manufacture of the “Waterproof Seat pad” is made of three layers of material. The two outer layers are constructed of nonwoven fabric. The middle layer is made of vinyl sheeting material. The three layers of materials are laminated together. The “Waterproof Seat Pad” is designed to be used in a stroller.
The swatch submitted for the manufacture of the “Stroller Fleece Pad” is constructed of two knit pile fabric panels. The panels are laminated together to form the article. The “Stroller Fleece Pad” is designed to fit into a stroller seat.
The swatch submitted for the manufacturing of the rectangular shaped “Play Mat” is made of three layers of material. The two outer layers are constructed of a knit pile fabric panels. The middle layer is made of vinyl sheeting material. The layers of material are laminated together to form the item.
The applicable subheading for the “Great Baby cover/Sun Shade” and “Play Mat” will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the “Waterproof Seat Pad” and the “Stroller Fleece Pad” will be 8715.00.0040, HTS, which provides for baby carriages (including strollers) and parts thereof, parts. The rate of duty will be 4.4 percent ad valorem.
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 Alan Tytelman at 212-637-7092.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division