CLA-2-84:OT:RR:NC:N1:102
Ms. Jennifer Diaz
Diaz Trade Law
12700 Biscayne Blvd., 301
North Miami, Florida 33181
RE: The tariff classification of swimming pool supplies from China
Dear Ms. Diaz:
In your letter dated September 10, 2020, you requested a tariff classification ruling on behalf of your client, Inyo Pool Products Inc.
The five items under consideration are described as swimming pool supplies. The first item is referred to as a diverter, SKU number PL0769. This item consists of a diverter and a gasket. It is primarily constructed of plastic material and is a structural component of a backwash valve. Once installed, the diverter contributes to the backwash valve’s function of redirecting waterflow.
The second item is referred to as an upper handle assembly for a backwash valve, SKU number PL0773. The assembly consists of various items, including a valve handle, washers, a valve cover, a spring, and a diverter. The upper handle assembly, which is primarily made of non-metal material, is installed above the valve body to form a manually actuated backwash valve.
The third item is referred as a top mount pool sand filter back wash valve, SKU number 647304071000. This manually operated backwash valve is primarily of plastic material and is installed onto the top of a swimming pool sand filter, to redirect waterflow.
The fourth item is referred to as a Swimming Pool Salt System (SKU PL7700), which is a system that uses dissolved salt as a store for a swimming pool chlorination system. The swimming pool salt system consists of a power supply, which is wired at the pool equipment pad, a flow switch and a salt cell, which is plumbed in line with the pipe returning water to the pool. In operation, the power supply communicates with the salt cell and flow switch to determine if the salt cell should be producing chlorine. A control dial within the power supply sets the output of chlorine production. In order for electrolysis to occur, water must be flowing through the salt cell. The flow switch senses that water is flowing and communicates with the power supply to begin the electrolysis process with the salt cell. If the flow switch senses there is no water flow, it communicates with the power supply to turn off the electrolysis process with the salt cell.
The fifth item is referred to as a Swimming Pool Replacement Salt Cell (SKU PL7710), which is a replacement salt cell for the swimming pool salt system where the electrolysis and chlorine generation occurs. Inside the salt cell are titanium plates coated with ruthenium, which receive a low voltage current. As saltwater passes through the salt cell, electrolysis occurs, splitting the salt and water into hydrogen and hypochlorous acid. Hypochlorous acid is the sanitizing agent already commonly used in pools. This acid, produced by the salt system, replaces the chlorine tablets or granules traditionally used to sanitize pools.
The applicable subheading for the diverter, SKU number PL0769, and the upper handle assembly for a backwash valve, SKU number PL0773, is 8481.90.5000, Harmonized Tariff Schedule of the United States, HTSUS, which provides for Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Parts: Of hand-operated and check appliances: Of other materials. The general rate of duty is 3 percent ad valorem.
The applicable subheading for the top mount pool sand filter back wash valve, SKU number 647304071000, will be 8481.80.5090, HTSUS , which provides for Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Other appliances: Hand-operated: Of other materials: Other. The general rate of duty is 3 percent ad valorem.
The applicable subheading for the Swimming Pool Salt System (SKU PL7700) will be 8421.21.0000, HTSUS, which provides for “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: For filtering or purifying water.” The rate of duty will be free.
The applicable subheading for the Swimming Pool Replacement Salt Cell (SKU PL7710) will be 8421.99.0040, HTSUS, which provides for “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Parts: Other: Parts of machinery and apparatus for filtering or purifying water.” The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8481.90.5000, 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 8481.90.5000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8481.80.5090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8481.80.5090, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 8421.21.0000 and 8421.99.0040, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheadings 8421.21.0000 and 8421.99.0040, 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-actionshttps://www.cbp.gov/trade/remedies/301-certain-products-china
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division