The tariff classification of a fiberglass pole from China

N238190 March 4, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Donovan Schwartz Pentair Aquatic Systems 10951W. Los Angeles Avenue Moorpark, CA 93201 RE: The tariff classification of a fiberglass pole from China Dear Mr. Schwartz: In your undated letter, which was received in this office on February 6, 2013, you requested a tariff classification ruling. Descriptive literature was included with your request. No style number was identified and no sample was submitted. The item is a rigid pole made of fiberglass, i.e., glass fiber reinforced plastics, used for the maintenance of swimming pools. The poles are imported in both telescopic and non-telescopic forms. Attachments such as brushes, vacuum heads and skimmer nets can be attached to the end of the pole. There is a small aluminum sleeve that allows the attachments to be added easily to the pole. Although mainly used for pool maintenance, the poles can also be used for a variety of applications. No information on the attachments was provided with your request and this ruling covers the poles only when imported without attachments. The applicable subheading for the fiberglass poles will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent 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 http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division