CLA-2-95:RR:NC:2:224 L82232

Ms. Lillie Barbosa
FPA Customs Brokers, Inc.
152-31- 134th Avenue
Jamaica, NY 11434

RE: The tariff classification of a pool vacuum cleaner from Taiwan

Dear Ms. Barbosa:

In your letter dated January 18, 2005, you requested a tariff classification ruling, on behalf of Water Tech, the importer.

You are requesting the tariff classification on a product that is identified as a Pool Buster® Max. The article is a portable, hand-held wet/dry vacuum cleaner for all types of pools. The portable pool vacuum cleaner is designed to attach to any telescopic pole. The sample will be returned, as requested by your office.

The applicable subheading for the Pool Buster® Max will be 9506.99.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…swimming pools and wading pools; parts and accessories thereof: swimming pools and wading pools and parts and accessories thereof. The rate of duty will be 5.3% ad valorem.

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.


Robert B. Swierupski
National Commodity
Specialist Division