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NY 893861





January 14, 1994

CLA-2-87:S:N:N1:101-893861

CATEGORY: CLASSIFICATION

TARIFF NO.: 8715.00.0020

Mr. Ferdinand Vazquez
R.E. Delgado, Inc.
P.O. Box 5628
San Juan, PR 00902-5628

RE: The tariff classification of baby strollers from Taiwan

Dear Mr. Vazquez:

In your letter undated letter to the U.S. Customs Service you requested a tariff classification ruling. You have submitted descriptive literature.

The imported merchandise is five models of baby strollers, as follows:

Model CM-821 has double seats. This model measures 32-1/2 inches by 18-1/2 inches by 37-1/2 inches.

Model CM-821A has double seats. This model measures 31-1/2 inches by 18-1/2 inches by 37-1/2 inches.

Model CM-823 has a two way handle. This model measures 29 inches by 17-1/4 inches by 36-1/4 inches.

Model CM-823A has a two way handle. This model measures 29 inches by 17-1/4 inches by 36-1/4 inches.

Model CM-823B has a two way handle and eight wheels. This model measures 29 inches by 17-1/4 inches by 36-1/4 inches.

The literature shows all of the baby strollers have six wheels (except model CM-823B), a frame, handlebars, a basket (beneath the seat), and a canopy.

The applicable subheading for the models CM-821, CM-821A, CM-823,
CM-823A and CM-823B baby strollers will be 8715.00.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for baby carriages (including strollers). 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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