CLA-2-89:S:N:N1:106 806763

Mr. Peter Marra
989 Elliott Dr.
Lewiston, NY 14092

RE: The tariff classification of a Sea-Doo Jet Ski from Canada

Dear Mr. Marra:

In your letter dated February 6, 1995 you requested a tariff classification ruling. You included a descriptive pamphlet with your request.

The product pamphlet shows seven models of the Bombardier Sea-Doo personal watercraft series. It appears that your request concerns the model XP personal watercraft. This model has a twin-stroke, twin cylinder 85 hp Bombardier-Rotax Marine powerplant. It measures 100 inches x 41.5 inches x 36.2 inches and has a dry weight of 412 pounds. The XP has a 1 or 2 rider capacity.

The applicable tariff provision for the model XP Sea-Doo Jet Ski will be 8903.99.9000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other vessels for pleasure or sports. The general rate of duty will be 1.4 percent ad valorem.

Pursuant to subheading 9905.89.10, HTSUSA, which provides for personal watercraft from Canada of the kind classified in subheading 8903.99.90, HTSUSA, the rate of duty for the Bombardier model XP Sea-Doo Jet Ski will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport