CLA-2-89:S:N:N1:106 804621
Mr. Neil Kemmers
Kemmers Yacht Construction
Box 143
Smithville, Ontario, Canada
LOR 2AO
RE: The tariff classification of a sailboat from Canada
Dear Mr. Kemmers:
In your letter dated November 29, 1994 you requested a
tariff classification ruling. You included an illustrative
sketch of the sailboat with your request.
The item is a small sailboat called the Optimist, which is 7
feet, 8 inches long and weighs 95 pounds. The boat is made of
plywood and fiberglass and includes the mast, sail and all
hardware. There is also a center board and rudder for better
control. The Optimist is said to be used mainly to teach
children how to sail.
The applicable subheading for the Optimist sailboat will be
8903.91.0045, Harmonized Tariff Schedule of the United States
(HTS), which provides for sailboats other than with auxiliary
motor. The general 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