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NY R02036




June 6, 2005

CLA-2-83:RR:NC:N1:121 R02036

CATEGORY: CLASSIFICATION

TARIFF NO.: 8302.49.6085; 9506.99.5500

Mr. Christopher Garcia
Kuehne & Nagel Inc.
8200 Boggy Creed Rd., Ste 600
Orlando, FL 32824

RE: The tariff classification of swimming pool hand rails and ladders from Spain

Dear Mr. Garcia:

In your letter dated May 24, 2005, you requested a tariff classification ruling.

The first items are stainless steel hand rails. These products made are of tubular construction and come in two bend (product numbers 07648, 07649 and 07650), three bend (product numbers 07651, 07652, 07653, 07654, 07655, 07656, 07657 and 07658) and deck mounted models (product numbers 07685, 07686, 07687 and 30791). The product numbers vary depending on dimension and weight. They are installed at the edge or at the stairs of in-ground swimming pools. They are designed as assisting devices for a person to grab and climb out of the pool water.

The second items are grab rails (product numbers 11030 and 07659). They are made of stainless steel tubular construction formed into rails that are rounded in shape for a dynamic, stylized appearance. They are also installed at the edge or at the stairs of in-ground swimming pools and are designed as assisting devices for a person to grab and climb out of the pool water.

The third items are residential stainless steel ladders. These ladders come with either stainless steel steps (product numbers 07634, 07635 and 07636) or plastic steps (product numbers 07642, 07643 and 07644). The product numbers vary depending on whether the ladder has two, three or four steps. These are also used for a person to climb out of an in-ground swimming pool.

The last items are coping ladders. They come with either three stainless steel steps (product number 09870) or three plastic steps (product number 11281). These are designed to be anchored into the pool coping.

The applicable subheading for the hand rails and grab rails will be 8302.49.6085, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircasesother mountings, fittings and similar articles, and parts thereof, other, other, of iron or steel, of aluminum or of zinc, other, other. The rate of duty will be 5.7 percent ad valorem.

The applicable subheading for the residential ladders and coping ladders will be 9506.99.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games, not specified or included elsewhere in this chapterother, other, swimming pools and wading pools and parts and accessories thereof. The rate of duty will be 5.3 percent ad valorem.

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 Barbara Kaiser at 646-733-3024.

Sincerely,

Robert B. Swierupski
Director,

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