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NY H88156




February 13, 2002

CLA-2-94:RR:NC:SP:233 H88156

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.20.0010

Ms. Marsha L. Dawson
Graco Children’s Products Inc.
P.O. Box 100
Elverson, PA 19520

RE: The tariff classification of a travel system with diaper bag from China.

Dear Ms. Dawson:

In your letter dated January 29, 2002, you requested a tariff classification ruling.

The merchandise to be imported is referred to as a travel system consisting of a stroller with a car seat attached with a diaper bag. The diaper bag would match the stroller and car seat and would not be sold separately.

The stroller and car seat with diaper bag are considered a set which is classified under General Rules of Interpretation (GRI) 3(c) which states: When goods cannot be classified by reference to 3(a) or 3(b) they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the classification for the car seat occurs last

The applicable subheading for the travel system with diaper bag will be 9401.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: seats of a kind used for motor vehicles, child safety seats. The rate of duty will be free.

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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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