CBP Ruling N304486 — The tariff classification of a Deluxe Pool Maintenance Kit from China

Tariff classification

Headings: 9506

GRI rules applied: GRI 3(b)

Product description

The contents of the kit include a sectional aluminum pole approximately 63” long, an interchangeable brush (with garden hose connection) and skimmer head made of mesh netting, 50 water test strips, 1 chemical floater, 1 pool thermometer, and 10 pcs of heavy-duty repair patch. The kit is principally designed to be used on an in-ground or above ground pool for maintaining a clean and healthy pool. This item is considered a set for tariff purposes. Explanatory Note (X) to GRI 3(b) states that for purposes of Rule 3(b) the term "goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and, (c) are put up in a manner suitable for sale directly to users without repacking. GRI 3(b) states in part that goods put up in sets for retail sale, are to be classified as if they consisted of the component which gives them their essential character. This office maintains that the pool brush and skimmer impart the essential character of the set.

Full text

N304486 June 20, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.5500 Ms. Anna Dalton Bestway Inflatables and Material Corporation 3065 Cao An Road Shanghai 201812 China RE: The tariff classification of a Deluxe Pool Maintenance Kit from China Dear Ms. Dalton: In your letter submitted May 23, 2019, you requested a tariff classification ruling. Photographs and a description of the “Deluxe Pool Maintenance Kit” were received with your inquiry. The contents of the kit include a sectional aluminum pole approximately 63” long, an interchangeable brush (with garden hose connection) and skimmer head made of mesh netting, 50 water test strips, 1 chemical floater, 1 pool thermometer, and 10 pcs of heavy-duty repair patch. The kit is principally designed to be used on an in-ground or above ground pool for maintaining a clean and healthy pool. This item is considered a set for tariff purposes. Explanatory Note (X) to GRI 3(b) states that for purposes of Rule 3(b) the term "goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and, (c) are put up in a manner suitable for sale directly to users without repacking. GRI 3(b) states in part that goods put up in sets for retail sale, are to be classified as if they consisted of the component which gives them their essential character. This office maintains that the pool brush and skimmer impart the essential character of the set. The applicable subheading for the “Deluxe Pool Maintenance Kit” will be 9506.99.5500, Harmonized Tariff Schedule of the United States (HTSUS), 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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