CLA-2-95:RR:NC:2:224 C87900

RE: The tariff classification of a pool skimmer from South Africa.

Dear Ms. del Valle:

In your letter dated May 12, 1998, you requested a tariff classification ruling.

The merchandise consists of a Super Flo System pool skimmer designed to remove the surface debris of a swimming pool.

A pool skimmer is considered an accessory to swimming pools because it contributes to the effectiveness in maintaining swimming pools and their operation. Accordingly, the applicable subheading for the pool skimmer 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 rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 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 Tom McKenna at 212-466-5475.

Sincerely,


Robert B. Swierupski
Director,
National Commodity
Specialist Division