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
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
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
Jean F. Maguire
New York Seaport