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
6cc AD NY Seaport
1cc DD Seattle, Wash
1cc DD Detroit
1cc Port Dir Champlain NY
1cc Legal Reference