The tariff classification of pool covers from Korea, India or Brazil.
Issued August 15, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9506.99.5500
Headings: 9506
Product description
The tariff classification of pool covers from Korea, India or Brazil.
CBP rationale
The applicable subheading for the pool covers will be 9506.99.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for swimming pools and wading pools and parts and accessories thereof.
Full text
NY 855834 CLA-2-95:S:N:N3:224 855834 CATEGORY: Classification TARIFF NO.: 9506.99.5500 Mr. R. L. Rastogi Paramount Trading Corp. 131 West 35th Street New York, N.Y. 10001-2111 RE: The tariff classification of pool covers from Korea, India or Brazil. Dear Mr. Rastogi: In your letter dated August 15, 1990, you requested a tariff classification ruling. The items are pool covers composed of polyethylene woven fabric coated on both sides, usually black on one side with the second side coated either blue, brown, green or silver. The covers come in three shapes, rounds and ovals for aboveground pools and rectangles for inground pools. Aboveground pool covers either have grommets or webbing at desired intervals; inground pool covers have one grommet at each corner and 12 inch loop belts composed of polyethylene woven fabric around the perimeter at desired intervals. The items are used mostly during winter to cover pools and are considered pool accessories for tariff classification purposes. The applicable subheading for the pool covers will be 9506.99.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for swimming pools and wading pools and parts and accessories thereof. The duty rate will be 5.3 percent ad valorem. At the present time there are no quota category numbers, visa requirements or quota restraints controlling the importation of these items from Korea, India or Brazil. Articles classifiable under subheading 9506.99.5500, HTS, which are products of India or Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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 New York Seaport
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