CLA-2-89:S:N:N1:106-871056
Mr. Norman Katz
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016
RE: The tariff classification of inflatable boats from Taiwan.
Dear Mr. Katz:
In your letter dated January 29, 1992 on behalf of
Nelson/Weather-Rite, Inc. of Lenexa, Kansas, you requested a
tariff classification ruling. You submitted a page from the
importer's catalog with your request.
The boats in question, models 1404, 1406, 1408 and 1510, are
stated to be manufactured from rubberized nylon 420 denier
fabric. This material imparts a substantial construction to the
boats and thus makes them suitable for serious boating. The body
of each boat is 26 gauge and the bottom is 24 gauge. Each model
has 6 air chambers and 6 recessed valves, motor mounts and quick
release oar locks. Style 1404 is a 4 person boat; style 1406 is
a 6 person boat; style 1408 is an 8 person boat; and style 1510
is a 10 person. All models are valued under $500.00. Each model
is also said to have a hull identification number for Coast Guard
purposes.
The applicable subheading for these boats will be
8903.10.0060, Harmonized Tariff Schedule of the United States
(HTS), which provides for yachts and other vessels for pleasure
or sports; inflatable; other. The rate of duty will be 2.4
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