CLA-2-95:OT:RR:NC:N4:424
Mr. Bruce Thelen
Dickinson Wright PLLC
500 Woodward Avenue #4000
Detroit, MI 48826
RE: The tariff classification of a wading pool from China
Dear Mr. Thelen:
In your letter dated December 10, 2021, you requested a tariff classification ruling on behalf of your client, Bestway (USA) Inc.
The subject of this ruling referred to as “The H2OGO! Fantastic Aquarium Inflatable Kids Play Center,” (aka the Play Center) is an inflatable light blue pool made of sturdy pre-tested vinyl whose exterior dimensions are 94”(L) x 81”(W) x 7.8”(H) with a water depth of 5.9 inches. The Play Center includes several brightly colored inflatable accessories -- a detachable 34-inch high water slide, a dolphin, two clown fish and an octopus, with rings to toss onto its tentacles. The Play Center also includes a palm tree with a sprayer that attaches to a standard garden hose. The product is designed to be filled with water and used as a wading pool by young children in the yard of their home under adult supervision.
The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTSUS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order.
The wading pool and inflatable accessories are considered a set for classification purposes. GRI 3(b) requires that composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. Since this Play Center meets the definition of a “set” as per GRI 3(b), it would be classifiable according to the component, which can be taken as conferring on the set as a whole, its essential character. We believe that the essential character of the H2OGO! Fantastic Aquarium Inflatable Play Center is imparted by the wading pool.
Swimming pools and wading pools are specifically provided for in heading 9506 of the Harmonized Tariff Schedule of the United States (HTSUS) and takes precedence over the toy provision because it is the more specific subheading in the tariff for the instant product.
The applicable subheading for the “H2OGO! Fantastic Aquarium Inflatable Kids Play Center,” will be 9506.99.5500, HTSUS, which provides for “Articles and equipment for general physical exercise…swimming pools and wading pools…: Swimming pools and wading pools and parts and accessories thereof.” The rate of duty will be 5.3% ad valorem.
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 on World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9506.99.5500, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9506.99.5500, 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-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division