The Product
- Three fiberglass swimming pool shells (Lagoon, Haven and Cove), molded from fiberglass-reinforced polyester resin and finished with a gel coat.
- Each is a single molded structure for permanent in-ground installation, intended to hold water when installed.
- Imported without pumps, filters, piping, lighting, drains, ladders, skimmers or any mechanical or electrical components.
- Sizes run from 5.00 x 2.50 x 1.40 meters (17,500 liters) to 7.00 x 3.50 x 1.40 meters (34,300 liters), with shells about 3.17 to 3.50 mm thick.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Fiberglass swimming pool shells: Lagoon, Haven and Cove | HTS 9506.99.5500 | Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Other: Other: Swimming pools and wading pools and parts and accessories thereof |
Explanation
Heading 9506 provides by name for swimming pools and wading pools and their parts and accessories, and CBP found the fiberglass shells named there. Chapter 39 note 2(y) says chapter 39 does not cover articles of chapter 95, so the shells stay out of chapter 39.
CBP placed all three shells, the Lagoon, Haven and Cove, on 9506.99.5500, the line under that heading for swimming pools and wading pools and their parts and accessories.
Headings CBP ruled out
- Heading 3926 (other articles of plastic): The request proposed this heading, but chapter 39 note 2(y) excludes articles of chapter 95, and the shells are named in heading 9506.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a swimming pool shell, a single molded structure that holds water once installed?
- Is it molded from fiberglass-reinforced polyester resin and finished with a gel coat?
- Is it made for permanent in-ground installation?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 9506.99.5500 | ✓ Still in the schedule | Heading 9506 › Swimming pools and wading pools and parts and accessories thereof | Today's duty from Brazil |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N304486, a pool maintenance kit, is on the same line, and N323180, N306746, N318201 and N337024 (wading pools, an inflatable shade pool, a pool liner, and a wading pool and self-sealing water balloons) also cite 9506.99.5500 among their codes. N339723, N325459 and N326170 (a snowshoe kit, a batting training device and a wooden martial arts sword and staff) sit on other lines of heading 9506.
- N323180January 5, 2022Wading pool from China9506.99.5500
- N337024December 19, 2023Wading pool and self-sealing water balloons from China9503.00.0013, 9506.99.5500
- N318201March 25, 2021Pool liner from China9506.99.5500
- N306746October 24, 2019Inflatable shade pool from China9506.99.5500
- N304486June 20, 2019Deluxe Pool Maintenance Kit from China9506.99.5500
- N326170May 27, 2022Wooden martial arts sword and fighting staff from Japan9506.99.6080
- N325459May 5, 2022“MaxT” batting training device from China9506.99.1500
- N339723May 17, 2024Snowshoe kit from Canada9506.99.5000
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N357680 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms