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NY 850033

CLA-2-95:S:N:N3:224 850033


TARIFF NO.: 9506.99.5500

Mr. P. Todd Fredette
A.N. Deringer
30 West Service Road
Champlain, N.Y. 12919-9703

RE: The tariff classification of children's pools, article numbers 6000, 6002 and 6008, from Canada.

Dear Mr. Fredette:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : February 23, 1990.

ON BEHALF OF : Norca Industries Ltd.

MERCHANDISE : The items as shown on the catalog sheets submitted with your inquiry are children's wading pools. Article number 6000, "Froggee Spray and Slide Pool", is a polyethylene wading pool measuring 72 inches in length, 60 inches in width and 11 inches in depth shaped in the form of a frog with features such as a spray head, slide and roll-over sides.
Article number 6002, "Strawberry Slider
Pool", is a polyethylene wading pool measur- ing 59 inches in length, 51 inches in width and 9 inches in depth shaped in the form of a strawberry with a circular slide feature. Article number 6008, "Can-Am Racer Slider Pool", is a polyethylene wading pool measuring 60 inches in length, 48 inches in width and 10 inches in depth shaped in the form of a car with a slide feature.

HTS PROVISION : Swimming pools and wading pools. HTS SUBHEADING : 9506.99.5500.

RATE OF DUTY : 5.3 percent ad valorem.

DUTY CONCESSION : Goods classifiable under subheading 9506.99.5500, HTS, which have originated in the territory of Canada, will be entitled to a 4.2 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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.


Jean F. Maguire
Area Director

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