CLA-2 CO:R:C:G 085895 JMH

Mr. Dale G. Vander Yacht
Border Brokerage Company, Inc.
P.O. Box B
Blaine, Washington 98230

RE: Roller system for swimming pool covers

Dear Mr. Vander Yacht:

Your letter of June 23, 1989, requesting a classification ruling for Rocky's of B.C. Leisure's roller system for swimming pool covers has been referred to this office for a reply.


The merchandise in question are five models of swimming pool cover roller systems imported from Canada. The models vary only by the mobility or permanence of the system and the type of cover the model will accommodate. The roller systems are designed to work with any pool cover, regardless of material or shape. The thickness and length of the cover, the shape of the cover, whether the pool is above or below ground, and the existence of a patio are factors to be considered when selecting a system.

Each roller system is sold as a kit. The kits consist of two brackets on castors, two hubs, two nylon bushings, two plastic washers, one handle, one end cap, two stainless steel bolts, two "anchors", two springs, two concrete seals, ten two- piece plastic grommets, screws and washers, an unspecified length of 1-5/8" wide strap of textile fabric coated on both sides with visible plastics, a warning label, and a grommet punch. The sample you submitted did not include a 4" diameter aluminum tube with attached straps which is to be screwed to the hubs so that the pool cover can be rolled onto it.



Whether the swimming pool cover roller system is classifiable within heading 9506, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as "Articles and equipment for gymnastics, athletics, other sports...swimming pools and wading pools; parts and accessories thereof..."


The classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and...according the following provisions." The appropriate heading is heading 9506, HTSUSA. This heading describes:

9506 Articles and equipment for gymnastics, athletics, other sports...or outdoor games, not specified or included elsewhere in this chapter; swimming and accessories thereof...

9506.99.55 Swimming pools and wading pools and parts and accessories thereof...

Chapter 95, Note 3, HTSUSA, states " and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles." The roller systems are marketed solely for use with swimming pools, which ar provided for eo nomine within Chapter 95, heading 9506, HTSUSA. Thus, if roller systems are "parts and accessories", then they are classified under heading 9506.

The term "accessories" has been defined in Headquarter's Ruling Letter 085038, dated September 29, 1989, as "an object or device that is not essential in itself but that adds to the beauty, convenience, or effectiveness of something else. Citing Webster's Third New International Dictionary, Unabridged (1986). The roller systems are not essential to the function of a swimming pool, but allow for more convenient and effective care. Therefore, it is the opinion of this office that the roller systems are accessories to swimming pools. They are to be classified within subheading, 9506.99.55, HTSUSA.


The swimming pool cover roller systems are accessories to swimming pools. They are properly classified within subheading


9506.99.55, HTSUSA. The goods are subject to the Canada Free Trade Agreement. Therefore, the rate of duty is 4.7 percent ad valorem.


John Durant, Director
Commercial Rulings Division