CLA-2-95:OT:RR:NC:N4:424
Franklin Esteves
Green Value Properties LLC.
9010 Solay Rd, 3212,
Winter Garden, FL 34787
RE: The tariff classification of fiberglass swimming pool shells from Brazil
Dear Mr. Esteves:
In your letter dated January 9, 2026, you requested a tariff classification ruling on behalf of your client,
Gecom Ltda.
You submitted photographs and detailed descriptions of three fiberglass swimming pool shells: “Lagoon
Pool,” “Haven Pool,” and “Cove Pool.”
The “Lagoon Pool” measures 7.00 x 3.50 x 1.40 meters, weighs approximately 335 kg and has a
volumetric capacity of 34,300 liters.
The “Haven Pool” measures 6.00 x 3.00 x 1.40 meters, weighs approximately 295 kg and has a
volumetric capacity of 25,200 liters.
The “Cove Pool” measures 5.00 x 2.50 x 1.40 meters, weighs approximately 268 kg and has a
volumetric capacity of 17,500 liters.
All three models are swimming pool shells for permanent in-ground installation. The average shell thickness
ranges from approximately 3.17 mm to 3.50 mm. They are molded from fiberglass-reinforced polyester resin
and finished with a gel coat. The shells are imported without pumps, filters, piping, lighting drains, ladders,
skimmers, or any mechanical or electrical components. The pools are imported as single molded structures
intended to hold water when installed.
In your submission, you indicate that your client suggests these fiberglass swimming pool shells may be
classified under subheading 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), as
other articles of plastic. We note this subheading expired on July 1, 2020, and is currently 3926.90.9989,
HTSUS. We disagree with classifying these products under heading 3926. Chapter 39, Note 2 (y) states this
chapter does not cover articles of chapter 95. These shells are eo nomine provided for under heading 9506
which includes “swimming pools and wading pools and parts and accessories thereof.” As such, they would
be excluded from classification within chapter 39, to include 3926.90.9989, HTSUS, as proposed.
The applicable subheading for the fiberglass swimming pool shells Lagoon, Haven and Cove will be
9506.99.5500, HTSUS, which provides for “Articles and equipment for general physical exercise,
gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included
elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Other: Other:
Swimming pools and wading pools and parts and accessories thereof.” The general rate of duty will be 5.3
percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Irene Tsiavos at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division