CLA-2-89:S:N:N1:106-872342
Mr. William J. Johnson
450 Bow Line Road
Naples, FL 33940
RE: The tariff classification of a catamaran from England
Dear Mr. Johnson:
In your letter dated March 5, 1992 you requested a tariff
classification ruling. You submitted descriptive literature with
your request.
A catamaran is a double-hull sailboat that may be equipped
with an auxiliary motor. In a telephone conversation with this
office on March 17, 1992, you indicated the vessel will be
imported with a motor.
The literature states that the hull is made of glass
reinforced plastic (fiberglass). The catamaran measures 32 feet
long, 17 feet 3 inches wide (beam), and weighs 8,500 pounds. The
vessel features a fully battened mainsail and a headsail, two
electric bilge pumps, and an alloy mast and boom. Steering is
accomplished by twin rudders operated by a wheel and cable
system. The catamaran is also powered by a 3-cylinder Honda
outboard motor that is mounted on a stainless cradle which allows
it to be raised and lowered for sailing.
Accommodations include a cockpit area (with wheel and
instruments), forward cabins (port and starboard), aft cabins
(port and starboard), a saloon/navigation area, a
workshop/storage area, and a galley.
The applicable subheading for the subject catamaran will be
8903.91.0035, Harmonized Tariff Schedule of the United States
(HTS), which provides for other sailboats, with auxiliary motor,
exceeding 9.2 m in length. The rate of duty will be 1.5 percent
ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport