CLA-2 CO:R:C:M 089047 DFC

Ms. Nancy A. Bundt
A.N. Deringer, Inc.
1010 Niagara Street
Buffalo, New York 14213

RE: Reconsideration of New York Ruling Letter (NYRL) 856059 Kayaks; Row boats; Canoes; NYRL 856059 revoked

Dear Ms. Bundt:

In NYRL 856059 dated October 4, 1990, addressed to you, Customs ruled that two types of kayaks produced in Canada were classifiable under subheading 8903.99.15, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as row boats which are not of a type designed to be principally used with motors or sail, other. We have been asked to reconsider the result reached in the subject ruling by our New York Office.

We have reconsidered the matter and have determined that kayaks are classifiable under subheading 8903.99.05, HTSUSA. Enclosed is a copy of Headquarters Ruling Letter 088499 of this date which explains our position.

In accord with the above determination, NYRL 856059 is revoked pursuant to 19 CFR 177.9(d).


John Durant, Director
Commercial Rulings Division

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