The tariff classification of a kiddie pool from China

N273605 March 22, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.5500 Mr. R.A. Huff Etna Products 99 Madison Ave 11th Floor New York, NY 10016 RE: The tariff classification of a kiddie pool from China Dear Mr. Huff: In your letter submitted February 29, 2016 you requested a tariff classification ruling. Photographs and descriptive literature of the “Kiddie Squirt Pool,” Item No. 4897, were received with your inquiry. The item is a small inflatable wading pool measuring approximately 47.5”(L) x 47.5”(W) x 4”(D). It is composed of PVC and it is equipped with a drain plug and an intake valve that fits into any standard garden hose. There are 20 gentle “squirters” in the pool that can be controlled by the water pressure in the garden hose. It is designed for children 12 months of age and older. The applicable subheading for the “Kiddie Squirt Pool” will be 9506.99.5500, Harmonized Tariff Schedule of the United States (HTSUS), provides for "Articles and equipment for general physical exercise…swimming pools and wading pools…: Swimming pools and wading pools and parts and accessories thereof." The rate of duty will be 5.3% 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 James Forkan at james.p.forkan@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division