CLA-2-89:S:N:N1:106-860797
Ms. Sandra Thaxter
J.L. Reardon Associates, Ltd.
36 Grandview Avenue
Winthrop, MA 02152
RE: The tariff classification of a catamaran from the Soviet
Union
Dear Ms. Thaxter:
In your letter dated February 18, 1991 you requested a
tariff classification ruling. You have submitted a descriptive
booklet.
A catamaran is a pleasure boat with twin hulls that is
propelled by paddles and sails. This sailing craft is designed
for short cruises on rivers and lakes, as well as in coastal
waters of large reservoirs and seas. The hulls are made of a
bright color rubberized fabric. The imported catamaran is 16
feet long, weighs 75 kg (with packing) and can carry four
passengers.
The applicable subheading for the catamaran will be
8903.91.0060, Harmonized Tariff Schedule of the United States
(HTS), which provides for sailboats, without auxiliary motor,
exceeding 4m but not exceeding 6.5m in length. The rate of duty
will be 30 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