CLA-2 CO:R:C:G 085895 JMH
Mr. Dale G. Vander Yacht
Border Brokerage Company, Inc.
P.O. Box B
Blaine, Washington 98230
RE: Roller system for swimming pool covers
Dear Mr. Vander Yacht:
Your letter of June 23, 1989, requesting a classification
ruling for Rocky's of B.C. Leisure's roller system for swimming
pool covers has been referred to this office for a reply.
FACTS:
The merchandise in question are five models of swimming pool
cover roller systems imported from Canada. The models vary only
by the mobility or permanence of the system and the type of
cover the model will accommodate. The roller systems are
designed to work with any pool cover, regardless of material or
shape. The thickness and length of the cover, the shape of the
cover, whether the pool is above or below ground, and the
existence of a patio are factors to be considered when selecting
a system.
Each roller system is sold as a kit. The kits consist of
two brackets on castors, two hubs, two nylon bushings, two
plastic washers, one handle, one end cap, two stainless steel
bolts, two "anchors", two springs, two concrete seals, ten two-
piece plastic grommets, screws and washers, an unspecified length
of 1-5/8" wide strap of textile fabric coated on both sides with
visible plastics, a warning label, and a grommet punch. The
sample you submitted did not include a 4" diameter aluminum tube
with attached straps which is to be screwed to the hubs so that
the pool cover can be rolled onto it.
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ISSUE:
Whether the swimming pool cover roller system is
classifiable within heading 9506, Harmonized Tariff Schedule of
the United States Annotated (HTSUSA), as "Articles and equipment
for gymnastics, athletics, other sports...swimming pools and
wading pools; parts and accessories thereof..."
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). GRI 1
states in part that "for legal purposes, classification shall be
determined according to the terms of the headings and any
relative section or chapter notes and...according ..to the
following provisions." The appropriate heading is heading 9506,
HTSUSA. This heading describes:
9506 Articles and equipment for gymnastics,
athletics, other sports...or outdoor games,
not specified or included elsewhere in this
chapter; swimming pools...parts and
accessories thereof...
9506.99.55 Swimming pools and wading pools and
parts and accessories thereof...
Chapter 95, Note 3, HTSUSA, states "...parts and accessories
which are suitable for use solely or principally with articles of
this chapter are to be classified with those articles." The
roller systems are marketed solely for use with swimming pools,
which ar provided for eo nomine within Chapter 95, heading 9506,
HTSUSA. Thus, if roller systems are "parts and accessories",
then they are classified under heading 9506.
The term "accessories" has been defined in Headquarter's
Ruling Letter 085038, dated September 29, 1989, as "an object or
device that is not essential in itself but that adds to the
beauty, convenience, or effectiveness of something else. Citing
Webster's Third New International Dictionary, Unabridged (1986).
The roller systems are not essential to the function of a
swimming pool, but allow for more convenient and effective care.
Therefore, it is the opinion of this office that the roller
systems are accessories to swimming pools. They are to be
classified within subheading, 9506.99.55, HTSUSA.
HOLDING:
The swimming pool cover roller systems are accessories to
swimming pools. They are properly classified within subheading
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9506.99.55, HTSUSA. The goods are subject to the Canada Free
Trade Agreement. Therefore, the rate of duty is 4.7 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division