The tariff classification of a fiberglass waterslide from Turkey

NY L80165 October 19, 2004 CLA-2-95:RR:NC:2:224 L80165 CATEGORY: Classification TARIFF NO.: 9508.90.0000 Mr. Peter A. Pennesi V. Alexander & Co., Inc. P.O. Box 30250 Memphis, TN 38130-0250 RE: The tariff classification of a fiberglass waterslide from Turkey Dear Mr. Pennesi: In your letter dated October 7, 2004, you requested a tariff classification ruling, on behalf of Professional Parks, your client. You are requesting the tariff classification on a product that is described as a fiberglass waterslide, including the starting towers and stairways, the slide support system, and the miscellaneous hardware for the product. You have not indicated a style number for the item. The waterslide itself is constructed of polyester fiberglass painted with a gel coat. The starting towers, stairways, slide support systems, and the miscellaneous hardware is composed of galvanized steel, or in the case of the miscellaneous hardware the composition is galvanized steel or stainless steel. Illustrations of the water slide and all its parts were submitted. The article will be classified in Chapter 95 of the HTS, as fairground amusements. The applicable subheading for the waterslide, including the starting towers and stairways, the slide support system, and the miscellaneous hardware will be 9508.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for merry-go-rounds, boat-swings, shooting galleries and other fairground amusements; traveling circuses and traveling menageries; traveling theaters; parts and accessories thereof: other. The rate of duty will be free. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division