CLA-2-95:RR:NC:FC:224 817559

Lori Aldinger
Rite Aid Corporation
PO Box 3165
Harrisburg PA 17105

RE: The tariff classification of a wading pool from China.

Dear Ms. Aldinger:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : December 4, 1995

DESCRIPTION OF MERCHANDISE : A snapset wading pool made of vinyl and measuring 4 feet X 10 feet with a water capacity of 78 gallons. Rite Aid item #92429. HTS PROVISION : Articles and equipment for general physical exercise, gymnastics, athletics, other sports...or outdoor games...swimming pools and wading pools and parts and accessories thereof.

HTS SUBHEADING : 9506.99.5500

RATE OF DUTY : 5.3 percent ad valorem

A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Roger J. Silvestri
Director
National Commodity Specialist Division