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NY N017000




October 1, 2007

CLA-2-95:RR:E:NC:2:224

CATEGORY: CLASSIFICATION

TARIFF NO.: 9508.90.0000

Ms. Beverly Lengert
Panalpina, Inc.
1400-1100 Melville St.
Vancouver B.C. V6E 4A6

RE: The tariff classification of Fiberglass Waterslide from Canada and China

Dear Ms. Lengert:

In your letter dated September 12, 2007, on behalf of your client, Whitewater West Industries Ltd., you requested a tariff classification ruling.

You are requesting the tariff classification on an amusement park ride described as a Fiberglass Waterslide. There is no item number designated for this product. The waterslides that appear in the engineer’s drawing and letter indicate that the waterslide itself will be constructed from parts made in Canada and China. The starting tower, stairways, slide support system and the miscellaneous hardware are imported from China. The other parts of the slides such as the fiberglass tube and water moving components would be imported from Canada. These parts together will be assembled and erected on a site at the Pensacola Christian College Aqua Park to be operated in conjunction with other attractions at the park.

The applicable subheading for the Fiberglass Water Slides, no item number indicated, will be 9508.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for merry-go-rounds, boat swings, shooting galleries and other fairground amusements; traveling theaters; parts and accessories thereof: other. The rate of duty will be Free.

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 Thomas McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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