The tariff classification of a baby stroller from Taiwanand/or Thailand

NY 860086 Feb 20, 1991 CLA-2-87:S:N:N1:101-860086 CATEGORY: Classification TARIFF NO.: 8715.00.0020 Mr. John H. Qualey Rogers & Brown Custom Brokers, Inc. P.O. Box 20160 Charleston, SC 29413-0160 RE: The tariff classification of a baby stroller from Taiwan and/or Thailand Dear Mr. Qualey: In your letter dated January 29, 1991, on behalf of Graco Children's Products, Inc., Morgantown, PA, you requested a tariff classification ruling. You have submitted descriptive literature. The imported product is a mid-size baby stroller called the Graco Stroll-a-Bed stroller. The frame is made of steel tubing. Features include a canopy, a wide seat area, a removable seat pad, and a detachable boot, all made of poly/cotton fabric or leatherette-like vinyl. Other features are a handle for pushing the stroller and wheels that swivel or lock. The applicable subheading for the Graco Stroll-a-Bed stroller will be 8715.00.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for baby carriages (and strollers). The rate of duty will be 4.4 percent ad valorem. Articles classifiable under subheading 8715.00.0020, 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. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport