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NY N020239




December 7, 2007

CLA-2-87:OT:RR:NC:N1:101

CATEGORY: CLASSIFICATION

TARIFF NO.: 8715.00.0040

Marsha L. Dawson, Import Manager
Graco Children’s Products, Inc.
150 Oaklands Boulevard
Exton. PA 19341-2572

RE: The tariff classification of stroller accessories from Germany

Dear Ms. Dawson,

In your letter dated November 9, 2007, you requested a tariff classification ruling.

The first item concerned is the Combi Foot Muff; it is a rectangular piece of tufted polyester with fleece lining and an oblong opening on one end. The Muff has an extra, sewn-on piece of polyester covering three-quarters of its bottom length and a zipper the length of its inside portion; there are sewn-in drawstrings at the top run of the zipper. It also has two short zippers on either side of its front bottom and four slits, in a rectangular pattern, one-quarter of the way up its back portion. The Muff measures approximately 3 feet in length X 16 inches in width.

The function of the Combi Foot Muff is to fit over the removable seat of an infant/baby stroller to keep the passenger warm and protected from inclement weather.

The second item concerned is the Fleece Inlay; it is an oblong piece of fleece with a circular opening at one end. The Inlay has two, short-run, sewn-in zippers under its circular opening on either side of its width. It also has five slits at various points in its back portion. The Inlay measures approximately 37 inches in length X 18 ½ inches in width.

The function of the Fleece Inlay is as an insert for the Combi Foot Muff to increase the warmth provided to the passenger of the removable seat of an infant/baby stroller that the Combi Foot Muff fits over.

The applicable classification subheading for both the Combi Foot Muff and Fleece Inlay will be 8715.00.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Baby carriages (including strollers) and parts thereof: Parts”. The rate of duty will be 4.4%.

Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/.

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 Richard Laman at 646-733-3017.

Sincerely,

Robert B. Swierupski
Director,

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