The tariff classification of a pool liner from China

N318201 March 25, 2021 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.5500; 9903.88.15 Ms. Jennifer Diaz Diaz Trade Law 12700 Biscayne Blvd. North Miami, FL 33181 RE: The tariff classification of a pool liner from China Dear Ms. Diaz: In your letter submitted March 10, 2021, you requested a tariff classification ruling on behalf of your client, Inyo Pool Products Inc. Photographs and product information were submitted for our review. The product under consideration, identified as item SKU PL2006, is a 24’ round pool liner that is used with an above-ground swimming pool with 48” - 52” side walls. The function of the liner is to hold the water within the swimming pool. This liner is the original liner or a replacement part to be installed when the original liner is damaged and needs to be replaced. It is constructed of full 20 and 25 guage virgin vinyl and contains strong, double-welded seams to withstand harsh winters. The applicable subheading for the “Pool Liner” will be 9506.99.5500 , 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9506.99.5500, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9506.99.5500, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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