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C88077 C8 Ruling Active

The tariff classification of an infant stroller from Taiwan

Issued June 5, 1998 by U.S. Customs and Border Protection.

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C8 C88077 (June 5, 1998)

Tariff classification

HTS codes: 8715.00.0020

Headings: 8715

Product description

The tariff classification of an infant stroller from Taiwan

CBP rationale

The applicable subheading for the All Terrain Jogger stroller (Models# 03-240 and 03-245) will be 8715.00.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Baby carriages (including strollers) .

Full text

NY C88077 June 5, 1998 CLA-2-87:RR:NC:MM:101 C88077 CATEGORY: Classification TARIFF NO.: 8715.00.0020 Mr. Dwight Samuel Fritz Co., Inc. 1721 W. Elfindale Suite 205 Springfield, MO 65807 RE: The tariff classification of an infant stroller from Taiwan Dear Mr. Samuel: In your letter dated May 12, 1998, you requested a tariff classification ruling on behalf of Roadmaster of Olney, Illinois. The item concerned (shown below) is a three-wheeled, infant stroller which is manufactured in two different models. Both models have all-weather material seats and canopies, are foldable, have a wrist leash, a lockable hand brake and quick-release wheels. The A.T.J. Deluxe (Model 03-240) is constructed of an aluminum alloy frame, has 20" rear wheels and a 16" front wheel. The A.T.J. (Model 03-245) is constructed of a steel frame and has a 16" front wheel and 16" rear wheels. You state that the item will be imported into the U.S. through the Ports of San Francisco, California and Milwaukee, Wisconsin. The applicable subheading for the All Terrain Jogger stroller (Models# 03-240 and 03-245) will be 8715.00.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Baby carriages (including strollers) . . . : Baby carriages (including strollers). The rate of duty will be 4.4% 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 Robert DeSoucey at 212-466-5667. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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