CLA-2-89:S:N:N1:106-872966
Mr. William J. Johnson
450 Bow Line Bend
Naples, FL 33940
RE: The tariff classification of a catamaran from England
Dear Mr. Johnson:
In your letter dated March 26, 1992 you requested a tariff
classification ruling. This letter is a follow-up to NY ruling
872342 and contains additional information.
As described in NY ruling 872342, a catamaran is a double-
hull sailboat that may be equipped with an auxiliary motor. The
original literature stated that the hull is made of glass
reinforced plastic (fiberglass). The catamaran measures 32 feet
long, 17 feet 3 inches wide (beam), and weighs 8,500 pounds. The
vessel features a fully battened mainsail and a headsail, two
electric bilge pumps, and an alloy mast and boom. Steering is
accomplished by twin rudders operated by a wheel and cable
system.
Accommodations include a cockpit area (with wheel and
instruments), forward cabins (port and starboard), aft cabins
(port and starboard), a saloon/navigation area, a
workshop/storage area, and a galley.
You indicate in your ruling request that the catamaran will
be powered by twin 2-cylinder Yanmar diesel inboard motors
mounted in the aft of each hull. Each motor utilizes a "sail
drive" style outdrive with standard propellers. The change in
engine selection from that noted in your previous request does
not alter the classification of the catamaran.
The applicable subheading for the subject catamaran will be
8903.91.0035, Harmonized Tariff Schedule of the United States
(HTS), which provides for other sailboats, with auxiliary motor,
exceeding 9.2 m in length. The 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