The tariff classification of a pool accessory from China

N258043 November 5, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.5500 Mr. Greg Montgomery OEC Logistics, Inc. 555 Pierce Road, Suite 210 Itasca, IL 60143 RE: The tariff classification of a pool accessory from China Dear Mr. Montgomery: In your letter dated October 7, 2014, you requested a tariff classification ruling on behalf of DT Products dba Outdoor Solutions, Inc. Photographs and descriptive literature of the Swim Time Pool Handrail Grip were received with your inquiry. The item consists of soft neoprene pool handrail grips that are designed exclusively for use on pool ladder hand rails. It is available in 4, 6, 8, and 10 foot lengths. The item helps to provide a secure grip and prevent slips when one is entering and exiting a pool. It also prevents hands from burning on hot handrails due to intense sun on the bare metal. The grips incorporate a full-length zipper for easy installation. The applicable subheading for the “Swim Time Pool Handrail Grip” will be 9506.99.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise…swimming pools and wading pools…: 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 James Forkan at [email protected]. Sincerely, Gwenn K. Kirschner Director National Commodity Specialist Division