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 Mosquito Netting; it is square-weave, triangular-shaped, see-through netting. There are various tighteners, elastic cords, snaps and connectors around its perimeter. The Netting measures approximately 30 inches wide at its base and 28 inches in height.

The function of the Mosquito Netting is, when fitted over the passenger compartment of an infant stroller, to protect the passenger from flying insects.

The applicable classification subheading for the Mosquito Netting 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