Mr. Joseph Kenny
Geodis USA Inc.
One CVS Dr.
Mail Code 5055
Woonsocket, RI 02895
RE: The tariff classification of an inflatable shade pool from China
Dear Mr. Kenny:
In your letter dated October 15, 2019, you requested a tariff classification ruling.
The merchandise that is the subject of this ruling request is identified as an Inflatable Shade Pool, CVS item number 339091. Photographs and a description were submitted in lieu of a sample. As noted in your submission, the product will be available in a crab or whale motif. The item is a round wading pool constructed of PVC. It measures 36” in diameter and 4” tall and is equipped with an inflatable, detachable sun shield to mitigate the effects of the sun while it is in use. Images of the crab style inflatable pool were submitted for our review. The detachable sun shade is made to resemble the head of the crab and the pool portion resembles the body of the crab. The product is designed to be filled with water and used as a wading pool by young children in the yard of their home under adult supervision.
You stated in your request that you were unsure as to whether the item would be classified as a pool under heading 9506, a toy under heading 9503.
The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTSUS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order.
Swimming pools and wading pools are specifically provided for in heading 9506 of the Harmonized Tariff Schedule of the United States (HTSUS) and takes precedence over the toy because it is the more specific subheading in the tariff for the instant product. In addition, the Inflatable Shade Pool does not itself provide the manipulative play value or frivolous amusement characteristic of toy playthings classifiable under subheading 9503.00.0073.
The applicable subheading for the Inflatable Shade Pool 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.
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.
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 15 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.
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]
Steven A. Mack
National Commodity Specialist Division