Ms. Liz Laki
33 Trottier, D.D.O. (Mtl)
Quebec, Canada, H4N 2C8
RE: The tariff classification of a pedal boat from Thailand
Dear Ms. Laki:
In your letter dated November 14, 2006 you requested a tariff classification ruling. Your request included an image of the pedal boat at issue.
The item in question is a pedal boat used for sports and recreation. The hull is made of laminated fiberglass with a foam core and is 2.3 meters in length. The boat also has an aluminum frame but no motor, paddles or sail and is not inflatable. Movement on water is generated by the boat’s operator while seated on an exercise-type apparatus and transmitting the pedaling power through a shaft and propeller.
The applicable subheading for the pedal boat will be 8903.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other vessels for pleasure or sports. The rate of duty will be 1 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Articles classifiable under subheading 8903.99.9000, HTSUS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
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 Wholey at 646-733-3013.
Robert B. Swierupski