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866061 86 Ruling Active

The tariff classification of grating for pools and spas fromFrance.

Issued August 26, 1991 by U.S. Customs and Border Protection.

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86 866061 (August 26, 1991)

Tariff classification

HTS codes: 3926.90.9090

Headings: 3926

Product description

The tariff classification of grating for pools and spas fromFrance.

CBP rationale

The applicable subheading for the grating will be 3926.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics.

Full text

NY 866061 August 26, 1991 CLA-2-39:S:N:N3G:221 866061 CATEGORY: Classification TARIFF NO.: 3926.90.9090 Glaces Batiment Mirover Messrs. Delmond and Cordeau 100 Rue De Daseppe Apt. 8, Residence St. James 33000 Bordeaux, France RE: The tariff classification of grating for pools and spas from France. Dear Messrs. Delmond and Cordeau: In your letter dated July 22, 1991, you requested a tariff classification ruling. The pool and spa grating consists of horizontal jointed boards composed of polyvinyl chloride. The many bumps on the boards provide a non-slip surface flooring for pool and spa areas and shower cubicles. Each board of the grating is spaced 10 millimeters apart. The applicable subheading for the grating will be 3926.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Jean F. Maguire Area Director New York Seaport

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