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 21, 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 Swimming Pool Pump Housing Assembly, SKU number PL1792. The housing assembly consists of a strainer basket, a strainer lid, which is also described as a pump lid, a pump cover or strainer basket lid, an impeller, a diffuser, a shaft seal, a strainer housing, which is also described as a pump housing or a volute, a seal plate, and a motor mounting foot support. Upon importation, the Swimming Pool Pump Housing Assembly is mated with an electric motor and is used in a swimming pool or spa circulation system. The pump is said to be of a single-stage, single-suction, close-coupled configuration that features a discharge outlet measuring 5.74 centimeters in diameter.
The second item is referred to as an Automatic Swimming Pool Cleaner Replacement Seal (SKU number PL1289). The item is a replacement seal for the suction side of an automatic swimming pool cleaner. The automatic swimming pool cleaner seal is in direct contact with the pool surface and helps create a vacuum seal. The vacuum seal allows for a strong suction used to direct debris into the throat of the pool cleaner and ultimately to the pump basket. The cleaner hose is connected to either a dedicated suction line or directly to the pool skimmer. The round seal is sixteen and a half inches wide and made of polyurethane rigid foam (PUR).
The third item is referred to as a swimming pool pump impeller, SKU number PL2672. The impeller consists of a hub, an impeller, and an impeller body. Once installed into a pump, the impeller spins on the end of the electric motor shaft, providing centrifugal force that propels water in the circulation system.
The fourth item is referred to as the Swimming Pool Sand Filter Lateral, SKU number 647304017080, which is an acrylonitrile butadiene styrene (ABS plastic) piece used in a swimming pool sand filter. Sand Filters work by allowing water to cycle through a canister that contains sand. As the water flows through the sand, larger particles are unable to pass through, resulting in debris and other particles to be filtered out by the sand. The swimming pool sand filter laterals act as sieves to keep the sand from entering the pool water as the water is filtered through the sand.
The fifth item is referred to as a Swimming Pool Vacuum Head, SKU number PL0045, which is used to vacuum debris from the pool floor and walls. The vacuum head is attached to a separately imported vacuum hose and telescopic pole. The vacuum hose is plugged into one of the suction lines in the pool system, typically the pool skimmer or a dedicated suction line in the wall of the pool. Once the pool vacuum hose is attached to the suction line, the user manually vacuums the pool with the telescopic pole. The suction from the pool pump vacuums up the debris, which is typically deposited in the pool’s strainer basket. Once vacuuming is completed, the user will empty the debris from the strainer basket. The vacuum head is four inches long by thirteen and half inches wide by four inches tall and weighs four pounds. The vacuum head is made predominately of low-density polyethylene (LDPE).
In your request you suggest that item one, the Swimming Pool Pump Housing Assembly, be classified under subheading 8413.91.9096, Harmonized Tariff Schedule of the United States, HTSUS, which provides for Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof: Parts of pumps: Other: Other. While we agree at the heading level, we disagree at the subheading level. The Swimming Pool Pump Housing Assembly, while not mated with an electric motor, is a complete pump at the time of importation and therefore, would not be classified as a part of a pump.
As such, the applicable subheading for the Swimming Pool Pump Housing Assembly, SKU number PL1792 will be 8413.70.2015, HTSUS, which provides for Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof: Other centrifugal pumps: Other: Other: Single-stage, single-suction, close-coupled: With discharge outlet 5.08 cm or over in diameter. The rate of duty is Free.
The applicable subheading for the swimming pool pump impeller, SKU number PL2672, will be 8413.91.9096, HTSUS, which provides for Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof: Parts of pumps: Other: Other. The rate of duty is Free.
In your request you stated that the Swimming Pool Vacuum Head is properly classified in subheading 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.” We disagree. The Swimming Pool Vacuum Head is not imported with the hose, which is necessary for the device to operate with the pool filter. Therefore, the Vacuum Head does not have the ability to filter water, as imported.
As such, the applicable subheading for the Automatic Swimming Pool Cleaner Replacement Seal (SKU number PL1289), the Swimming Pool Sand Filter Lateral (SKU number 647304017080) and the Swimming Pool Vacuum Head (SKU number PL0045) 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 subheadings 8413.70.2015, 8413.91.9096, 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 8413.70.2015, 8413.91.9096 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