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NY 848468




January 22, 1990

CLA-2-87:S:N:N1:101 848468

CATEGORY: CLASSIFICATION

TARIFF NO.: 8715.00.0040

Mr. John H. Qualey
Rogers & Brown
P.O. Box 20160
Charleston, SC 29413-01560

RE: The tariff classification of parts of baby carriages from Taiwan.

Dear Mr. Qualey:

In your letter dated December 27, 1989 you requested a tariff classification ruling on behalf of Graco Children's Products Inc. of Morgantown PA 19543.

The article is described by you as a bunting. It consists of a textile hooded sleeping bag with carry handles and rigid bottom. The entire unit fits into the stroller when the stroller seat is in the fully reclined position. Access into the bunting is achieved through a dual zippered top. The unit features attached handles for easy placement into and removal from the stroller. You state that the bunting shall primarily be used as a padded stroller bag for containing an infant or newborn. The unit could conceivably function as a type of infant carrier during the placement or removal of the child from the stroller although it is not intended as such. You further claim that the bunting will not be sold as an individual item or as a separately available accessory. Sales of the stroller will include the bunting.

The applicable subheading for the bunting will be 8715.00.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of baby carriages. The rate of duty will be 4.4 percent ad valorem.

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

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