NY 855834
CLA-2-95:S:N:N3:224 855834
Mr. R. L. Rastogi
Paramount Trading Corp.
131 West 35th Street
New York, N.Y. 10001-2111
RE: The tariff classification of pool covers from Korea, India or
Brazil.
Dear Mr. Rastogi:
In your letter dated August 15, 1990, you requested a tariff
classification ruling.
The items are pool covers composed of polyethylene woven fabric
coated on both sides, usually black on one side with the second side
coated either blue, brown, green or silver. The covers come in three
shapes, rounds and ovals for aboveground pools and rectangles for
inground pools. Aboveground pool covers either have grommets or
webbing at desired intervals; inground pool covers have one grommet at
each corner and 12 inch loop belts composed of polyethylene woven
fabric around the perimeter at desired intervals. The items are used
mostly during winter to cover pools and are considered pool
accessories for tariff classification purposes.
The applicable subheading for the pool covers will be
9506.99.5500, Harmonized Tariff Schedule of the United States (HTS),
which provides for swimming pools and wading pools and parts and
accessories thereof. The duty rate will be 5.3 percent ad valorem.
At the present time there are no quota category numbers, visa
requirements or quota restraints controlling the importation of these
items from Korea, India or Brazil.
Articles classifiable under subheading 9506.99.5500, HTS, which
are products of India or Brazil are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance with
all applicable regulations.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to 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,
Jean F. Maguire
Area Director
New York Seaport