Revocation of NY N334409 (August 17, 2023); NY 817807 (January 25, 1996); and NY 817397 (January 11, 1996); Classification of “Spa Covers” and “Spa Cover Lifters”

H336180 December 16, 2025 OT:RR:CTF:EMAIN H336180 SKK CATEGORY: Classification TARIFF NO.: 9019.10.20 Ms. Maureen E. Thorson Wiley Rein LLP 2050 M St. NW Washington, D.C. 20036 RE: Revocation of NY N334409 (August 17, 2023); NY 817807 (January 25, 1996); and NY 817397 (January 11, 1996); Classification of “Spa Covers” and “Spa Cover Lifters” Dear Ms. Thorson: This is regarding New York Ruling Letter (NY) N334409, dated August 17, 2023, in which U.S. Customs and Border Protection (CBP) classified certain “Spa Cover Lifters” under subheading 7616.99.51 of the Harmonized Tariff Schedule of the United States (HTSUS). Upon reconsideration, we find the classification of the subject lifters in NY N334409 to be in error. Furthermore, we also find certain “Spa Covers” were incorrectly classified in NY 817807, dated January 25, 1996, and NY 817397, dated January 11, 1996, under subheading 3924.90.55,1 HTSUS. For the reasons set forth below, we hereby revoke NY N334409 and NY 817807, and we hereby modify NY 817397 regarding the classification of spa covers. Pursuant to Section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by Section 623 of Title VI, a notice proposing to revoke NY N334409, NY 817807, and NY 817397 was published on August 27, 2025, in Volume 59, Number 35 of the Customs Bulletin. One comment, in support of CBP’s proposed action, was received in response to the notice. FACTS: The facts, as stated in NY N334409, are as follows: The products . . . are described as two models of spa cover lifters that are permanently installed on a spa or hot tub. You stated in your letter that “They take the form of pivoting frames that fit into the cover of the spa or hot tub onto which the lifters are installed, allowing the covers to be more 1 Subheading 3924.90.55, HTSUS, provided for: “Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other.” easily grasped so that they can be opened and then closed back.” The first model is identified as the manual spa cover lifter that consists of aluminum pivoting arms and support pieces which attach to plastic bushings and aluminum mounting brackets. The mounting brackets attach to the spa or hot tub with steel fasteners and washers. The second model is identified as the hydraulic spa lift cover. The hydraulic lifter is similar in construction to the manual lifter but includes a set of hydraulic shocks that ensure that the spa or hot tub cover does not slam shut when replaced in its original position. The shock consists of a stainless steel rod inside of an aluminum casing. You indicated that the aluminum components make up the most significant portion of the spa cover lifter. You stated that “The subject lifters will be imported from Mexico, where their unassembled parts are kitted together into retail containers…Each retail box in which a lifter is imported will contain all of the components to assemble a complete spa lifter.” The manual and hydraulic lifters contain parts made of aluminum, steel, and plastic. The hydraulic lifter also contains two small rubber pieces and foam hand grips that are mounted onto the lifter’s pivoting arms at the time of importation. You indicated that the aluminum components that comprise the spa cover lifters predominate by weight and provide the assembled spa cover lifter with its structure. The facts, as provided in NY 817807, are as follows: You have submitted a brochure showing pictures and specifications for various vinyl spa covers. The covers are intended to cover and protect spas, hot tubs and jacuzzi from undesirable debris. The spa covers are made with a vinyl outer shell and a plastic foam core. Lastly, the facts of NY 817397 provide: “The spa cover consists of a plate of foamed plastics wrapped in multicellular film and then encased within a cover made up of polyvinyl chloride plastics backed with a woven scrim.” In your reconsideration memorandum, you provided additional information, including the declarations of three corporate executives in the industry, indicating that portable spas/hot tubs remain in a standby mode when not in use and, while in standby, the apparatus performs heating cycles to maintain the standard operating temperature required for active use. The spa/hot tub cannot “achieve and maintain standard operating temperatures unless the spa/hot tub’s cover is in place,” however, due to voltage limitations and power diversion to the jets/pumps when in active use. Citing to various owners’ manuals and dealers’ websites, you further state covers such as the one at issue in NY N334409 are typically included with portable spas/hot tubs upon purchase due to their importance in the apparatus’ functioning. Finally, based primarily on the executives’ declarations, you also note: (1) “covers are specifically designed to fit tightly over the specific models . . . with which each cover is used”; (2) state and local energy efficiency standards “incorporate testing requirements that presume the energy output . . . is only meaningfully measurable with a cover in place”; (3) covers ensure the spa/hot tubs’ acrylic inner shell “is not irreparably damaged by sun exposure; and (4) covers satisfy national safety standards by preventing children from entering spas and hot tubs unsupervised. LAW & ANALYSIS: Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation (ARIs). GRI 1 provides that the classification of goods shall be “determined according to the terms of the headings and any 2 relative section or chapter notes.” If the goods cannot be classified solely using GRI 1, and the headings and legal notes do not otherwise require, GRIs 2 through 6 may be applied in order. The HTSUS headings at issue are the following: 3924 Tableware, kitchenware, other household articles and toilet articles, of plastics: * * * 7616 Other articles of aluminum: * * * 9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof: Initially, Note 2(u) to Chapter 39 excludes articles of Chapter 90, and Note 1(h) to Section XV excludes articles of Section XVIII. Note 2 to Chapter 90, HTSUS, in relevant part, states: Subject to note 1 above, parts and accessories for machines, apparatus, instruments or articles of this chapter are to be classified according to the following rules: (a) Parts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 (other than heading 8487, 8548 or 9033) are in all cases to be classified in their respective headings; (b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind…. The courts have considered the nature of “parts” under the HTSUS and two distinct, though not inconsistent, tests have resulted. See Bauerhin Techs. Ltd. P’ship. v. United States (Bauerhin), 110 F.3d 774 (Fed. Cir. 1997). The first, articulated in United States v. Willoughby Camera Stores, Inc. (Willoughby), 21 C.C.P.A. 322, 324 (1933), requires a determination of whether the imported item is an “integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article.” Bauerhin, 110 F.3d at 778 (quoting Willoughby, 21 C.C.P.A. at 324). The second, set forth in United States v. Pompeo (Pompeo), 43 C.C.P.A. 9, 14 (1955), states that an “imported item dedicated solely for use with another article is a ‘part’ of that article within the meaning of the HTSUS.” Bauerhin, 110 F.3d at 779 (citing Pompeo, 43 C.C.P.A. 9 at 13). Under either line of cases, an imported item is not a part if it is “a separate and distinct commercial entity.” Bauerhin, 110 F. 3d at 779. Insofar as the term “accessory” is concerned, the Court of International Trade (“CIT”) has previously referred to the common meaning of the term because the term is not defined by the HTSUS or its legislative history. See Rollerblade, Inc. v. United States, 24 C.I.T. 812, 815- 819 (2000), aff’d, 282 F.3d 1349 (Fed. Cir. 2002)). We also employ the common and commercial meanings of the term “accessory,” as the CIT did in Rollerblade, wherein the court derived from various dictionaries “that an accessory must relate directly to the thing accessorized.” See id. at 817. In Rollerblade, the CAFC noted that “an ‘accessory’ must bear a direct relationship to the primary article that it accessorizes.” 282 F.3d at 1352. In support of its 3 finding that the protective gear was not an accessory to roller skates, the CAFC also noted that the “protective gear does not directly affect the skates’ operation.” Id. at 1353. It is undisputed that portable spas/hot tubs are classified in heading 9019, HTSUS, as “massage apparatus.” NY N334409 determined that covers are not parts of portable spas/hot tubs and, as such, the lifters could not be classified under heading 9019, HTSUS, because they were accessories of the covers, not the massage apparatus. Based on the information provided in your request, however, we find covers are parts of portable spas/hot tubs and, consequently, classified under heading 9019, HTSUS. The facts indicate that the subject covers are integral to the functioning of portable spas/hot tubs by allowing the apparatus to reach and maintain standard operating temperature while in standby mode; satisfy various efficiency and safety requirements, permitting the spas/hot tubs to be sold; and remain operational for longer by protecting the acrylic inner shell from sun damage.2 Furthermore, the covers are “dedicated solely for use with another article” because they are specifically designed to tightly fit its corresponding model. Bauerhin, 110 F.3d at 779 (citing Pompeo, 43 C.C.P.A. 9 at 13). They are properly classified with portable spas/hot tubs in heading 9019, HTSUS, pursuant to Note 2 to Chapter 90, HTSUS. With it being established that covers are parts of portable spas/hot tubs, we consider the classification of the subject spa cover lifters. Spa cover lifters are not parts of the portable spas/hot tubs because, unlike the covers, they are not integral to the apparatus’ functioning. A spa cover can be physically removed without the assistance of a lifter and, as such, lifters fail to satisfy the criteria to be classified as a part. The spa cover lifters are, however, accessories to the portable spa/hot tub because they are directly connected to the spa/hot tub’s body and frame the cover to make removing the cover easier. Importantly, the lifter is not classifiable in any heading of Chapter 84, HTSUS, as neither the manual or hydraulic models perform a mechanical function within the meaning of Section XVI, HTSUS, because any energy, movement, or motion is transmitted by the person, not the lifter. There are also no applicable headings for the lifters in Chapters 85 or 91, HTSUS. Therefore, the subject spa cover lifters are classified with portable spas/hot tubs in heading 9019, HTSUS, pursuant to Note 2 to Chapter 90, HTSUS. HOLDING: By application of GRIs 1 (Note 2(b) to Chapter 90) and 6, the subject Spa Cover Lifters and Spa Covers are properly classified under heading 9019, HTSUS, specifically under subheading 9019.10.20, HTSUS, which provides “Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories 2 In this respect, we note that the subject spa / hot tub covers differ substantially from the merchandise at issue in NY N034893, dated August 14, 2008. The “cover” in that ruling, classified under heading 6307, HTSUS, as an other textile article, was described as “… a spa cover that is intended to cover and protect spas, hot tubs, and jacuzzis (sic) from undesirable debris. It is constructed of woven polyester textile fabric. It measures 92” x 92” x 32” and features a ball cinch at the bottom to attach the cover to the spa.” The description of the merchandise at issue in NY N034893, and its composition and dimensions in particular, suggest that it is a general use cover similar to those used for outdoor furniture or other appliances. Moreover, there is nothing in the factual description to indicate that the cover at issue in NY N034893 has any bearing on the function of a spa or hot tub. As such, it cannot be regarded as a part or accessory of a good of heading 9019, HTSUS. 4 thereof: Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; parts and accessories thereof: Mechano-therapy appliances and massage apparatus; parts and accessories thereof.” The general column one rate of duty, for merchandise classified under this subheading is Free. This ruling does not address the applicability of any additional duties that may apply to the goods discussed herein. Likewise, 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 at www.usitc.gov. EFFECT ON OTHER RULINGS: NY N334409, dated August 17, 2023, is hereby REVOKED. NY 817807, dated January 25, 1996, is hereby REVOKED. NY 817397, dated January 11, 1996, is hereby MODIFIED with respect to the spa covers. In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin. Sincerely, Yuliya A. Gulis, Director Commercial and Trade Facilitation Division 5