N002999 N0 Ruling Active

The tariff classification of a 6-piece pool set from China

Issued November 28, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.99.5500

Headings: 9506

Product description

You are requesting the tariff classification on an item that is described as a “6-Piece Pool Set”. The item, number 948372, is comprised of the following: an inflatable beach ball, an inflatable swim ring, an inflatable wading pool, an inflatable turtle float, an inflatable surfer float, and an inflatable dolphin float. The six items that are identified as item number 948372 are properly classified as a wading pool and wading pool accessories in Chapter 95 of the HTSUS. The items are all constructed of a100% PVC material.

CBP rationale

The applicable subheading for the “6-Piece Pool Set”, item number 948372, will be 9506.99.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for swimming pools and wading pools and parts and accessories thereof.

Full text

N002999 November 28, 2006 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9506.99.5500 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a 6-piece pool set from China Dear Ms. Aldinger: In your letter dated November 1, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a “6-Piece Pool Set”. The item, number 948372, is comprised of the following: an inflatable beach ball, an inflatable swim ring, an inflatable wading pool, an inflatable turtle float, an inflatable surfer float, and an inflatable dolphin float. The six items that are identified as item number 948372 are properly classified as a wading pool and wading pool accessories in Chapter 95 of the HTSUS. The items are all constructed of a100% PVC material. The applicable subheading for the “6-Piece Pool Set”, item number 948372, will be 9506.99.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for swimming pools and wading pools and parts and accessories thereof. The rate of duty will be 5.3% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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