CLA-2-89:S:N:N1:106-854071
Mr. William Drury
PL Technologies, Inc.
1175 Peachtree St. N.W.
100 Colony Square, Suite 200
Atlanta, GA 30361
RE: The tariff classification of canoe hulls from the People's
Republic of China
Dear Mr. Drury:
In your letter dated June 19, 1990 you requested a tariff
classification ruling. You have submitted a sample of the
fiberglass material that is used in the construction of the
hulls.
The imported merchandise is canoe hulls (shells) made
entirely of standard fiberglass composite. The hull weighs 54
pounds and measures 16 feet long, 34 inches wide (at its maximum
width), 13 inches deep, and 3/16 to 1/4 inches in thickness.
This merchandise will require further assembly in the United
States before it can function as a canoe. The final assembly
includes the addition of certain U.S. made metal and plastic
parts such as aluminum cross-strays, seat supports, edge
(gunwale) strips, and foamed plastic seats.
General Rule of Interpretation 2(a), Harmonized Tariff
Schedule of the United States, holds that "any reference in a
heading to an article shall be taken to include a reference to
that article incomplete or unfinished, provided that, as entered,
the incomplete or unfinished article has the essential character
of the complete or finished article. It shall also include a
reference to that article complete or finished (or falling to be
classified as complete or finished by virtue of this rule),
entered unassembled or disassembled." The imported hull has the
essential character of a canoe.
The applicable subheading for the fiberglass canoe hulls
(shells) will be 8903.99.0500, Harmonized Tariff Schedule of the
United States (HTS), which provides for canoes. The rate of duty
will be free.
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