CLA-2-89:RR:NC:MM:106 C85640

Mr. William F. McGowan
EurowSport, L.L.C.
5 Gerrish Street
Brighton, MA 02135-1704

RE: The tariff classification of racing shells from Germany.

Dear Mr. McGowan:

In your letter dated March 17, 1998, a follow-up to your letter dated February 6, 1998, you requested a tariff classification ruling.

The subject racing shells are primarily made of plastics, carbon/Kevlar and epoxy resins. They are made in various sizes, depending upon the number of persons using them. The racing shells incorporate the honeycomb/sandwich design found in racing boat construction.

The applicable subheading for the racing shells will be 8903.99.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for row boats other than canoes. The rate of duty will be 3 percent ad valorem.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patrick J. Wholey at 212-466-5668.


Robert B. Swierupski
National Commodity
Specialist Division