H336180

H336180 December 16, 2025 OT:RR:CTF:EMAIN H336180 SKK CATEGORY: Classification TARIFF NO.: 9019.10.20 Ms. Maureen E. Thorson Wiley Rein LLP 2050 M St. NW Washington, D.C. 20036 RE: Revocation of NY N334409 (August 17, 2023); NY 817807 (January 25, 1996); and NY 817397 (January 11, 1996); Classification of “Spa Covers” and “Spa Cover Lifters” Dear Ms. Thorson: This is regarding New York Ruling Letter (NY) N334409, dated August 17, 2023, in which U.S. Customs and Border Protection (CBP) classified certain “Spa Cover Lifters” under subheading 7616.99.51 of the Harmonized Tariff Schedule of the United States (HTSUS). Upon reconsideration, we find the classification of the subject lifters in NY N334409 to be in error. Furthermore, we also find certain “Spa Covers” were incorrectly classified in NY 817807, dated January 25, 1996, and NY 817397, dated January 11, 1996, under subheading 3924.90.55,1 HTSUS. For the reasons set forth below, we hereby revoke NY N334409 and NY 817807, and we hereby modify NY 817397 regarding the classification of spa covers. Pursuant to Section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by Section 623 of Title VI, a notice proposing to revoke NY N334409, NY 817807, and NY 817397 was published on August 27, 2025, in Volume 59, Number 35 of the Customs Bulletin. One comment, in support of CBP’s proposed action, was received in response to the notice. FACTS: The facts, as stated in NY N334409, are as follows: The products . . . are described as two models of spa cover lifters that are permanently installed on a spa or hot tub. You stated in your letter that “They take the form of pivoting frames that fit into the cover of the spa or hot tub onto which the lifters are installed, allowing the covers to be more 1 Subheading 3924.90.55, HTSUS, provided for: “Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other.” easily grasped so that they can be opened and then closed back.” The first model is identified as the manual spa cover lifter that consists of aluminum pivoting arms and support pieces which attach to plastic bushings and aluminum mounting brackets. The mounting brackets attach to the spa or hot tub with steel fasteners and washers. The second model is identified as the hydraulic spa lift cover. The hydraulic lifter is similar in construction to the manual lifter but includes a set of hydraulic shocks that ensure that the spa or hot tub cover does not slam shut when replaced in its original position. The shock consists of a stainless steel rod inside of an aluminum casing. You indicated that the aluminum components make up the most significant portion of the spa cover lifter. You stated that “The subject lifters will be imported from Mexico, where their unassembled parts are kitted together into retail containers…Each retail box in which a lifter is imported will contain all of the components to assemble a complete spa lifter.” The manual and hydraulic lifters contain parts made of aluminum, steel, and plastic. The hydraulic lifter also contains two small rubber pieces and foam hand grips that are mounted onto the lifter’s pivoting arms at the time of importation. You indicated that the aluminum components that comprise the spa cover lifters predominate by weight and provide the assembled spa cover lifter with its structure. The facts, as provided in NY 817807, are as follows: You have submitted a brochure showing pictures and specifications for various vinyl spa covers. The covers are intended to cover and protect spas, hot tubs and jacuzzi from undesirable debris. The spa covers are made with a vinyl outer shell and a plastic foam core. Lastly, the facts of NY 817397 provide: “The spa cover consists of a plate of foamed plastics wrapped in multicellular film and then encased within a cover made up of polyvinyl chloride plastics backed with a woven scrim.” In your reconsideration memorandum, you provided additional information, including the declarations of three corporate executives in the industry, indicating that portable spas/hot tubs remain in a standby mode when not in use and, while in standby, the apparatus performs heating cycles to maintain the standard operating temperature required for active use. The spa/hot tub cannot “achieve and maintain standard operating temperatures unless the spa/hot tub’s cover is in place,” however, due to voltage limitations and power diversion to the jets/pumps when in active use. Citing to various owners’ manuals and dealers’ websites, you further state covers such as the one at issue in NY N334409 are typically included with portable spas/hot tubs upon purchase due to their importance in the apparatus’ functioning. Finally, based primarily on the executives’ declarations, you also note: (1) “covers are specifically designed to fit tightly over the specific models . . . with which each cover is used”; (2) state and local energy efficiency standards “incorporate testing requirements that presume the energy output . . . is only meaningfully measurable with a cover in place”; (3) covers ensure the spa/hot tubs’ acrylic inner shell “is not irreparably damaged by sun exposure; and (4) covers satisfy national safety standards by preventing children from entering spas and hot tubs unsupervised. LAW & ANALYSIS: Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation (ARIs). GRI 1 provides that the classification of goods shall be “determined according to the terms of the headings and any 2 relative section or chapter notes.” If the goods cannot be classified solely using GRI 1, and the headings and legal notes do not otherwise require, GRIs 2 through 6 may be applied in order. The HTSUS headings at issue are the following: 3924 Tableware, kitchenware, other household articles and toilet articles, of plastics: * * * 7616 Other articles of aluminum: * * * 9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof: Initially, Note 2(u) to Chapter 39 excludes articles of Chapter 90, and Note 1(h) to Section XV excludes articles of Section XVIII. Note 2 to Chapter 90, HTSUS, in relevant part, states: Subject to note 1 above, parts and accessories for machines, apparatus, instruments or articles of this chapter are to be classified according to the following rules: (a) Parts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 (other than heading 8487, 8548 or 9033) are in all cases to be classified in their respective headings; (b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind…. The courts have considered the nature of “parts” under the HTSUS and two distinct, though not inconsistent, tests have resulted. See Bauerhin Techs. Ltd. P’ship. v. United States (Bauerhin), 110 F.3d 774 (Fed. Cir. 1997). The first, articulated in United States v. Willoughby Camera Stores, Inc. (Willoughby), 21 C.C.P.A. 322, 324 (1933), requires a determination of whether the imported item is an “integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article.” Bauerhin, 110 F.3d at 778 (quoting Willoughby, 21 C.C.P.A. at 324). The second, set forth in United States v. Pompeo (Pompeo), 43 C.C.P.A. 9, 14 (1955), states that an “imported item dedicated solely for use with another art

Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation (ARIs). GRI 1 provides that the classification of goods shall be “determined according to the terms of the headings and any 2 

relative section or chapter notes.” If the goods cannot be classified solely using GRI 1, and the headings and legal notes do not otherwise require, GRIs 2 through 6 may be applied in order. The HTSUS headings at issue are the following: 3924 Tableware, kitchenware, other household articles and toilet articles, of plastics: * * * 7616 Other articles of aluminum: * * * 9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof: Initially, Note 2(u) to Chapter 39 excludes articles of Chapter 90, and Note 1(h) to Section XV excludes articles of Section XVIII. Note 2 to Chapter 90, HTSUS, in relevant part, states: Subject to note 1 above, parts and accessories for machines, apparatus, instruments or articles of this chapter are to be classified according to the following rules: (a) Parts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 (other than heading 8487, 8548 or 9033) are in all cases to be classified in their respective headings; (b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind…. The courts have considered the nature of “parts” under the HTSUS and two distinct, thoug