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NY N020167

December 7, 2007



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 a stroller accessory from Germany

Dear Ms. Dawson,

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

The item concerned is the Foot Muff; it is a rectangular piece of polyester with a fleece lining and a zipper running its length on one side. There is a Velcro overlay that attaches over the zipper and sewn-in drawstrings adjacent to the zipper’s top run. The Muff measures approximately 20 inches in length X 14 inches in length.

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

The applicable classification subheading for the Foot Muff 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.


Robert B. Swierupski

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