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NY 855834

CLA-2-95:S:N:N3:224 855834


TARIFF NO.: 9506.99.5500

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.


Jean F. Maguire
Area Director

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