CLA-2-89:OT:RR:NC:N1:106
Linda Edwards, CHB, Vice-President
Import Logistics, Inc.
1005 N. Commons Drive
Aurora, IL 60504-4100
RE: The tariff classification of vessels and moorings from China and Australia
Dear Ms. Edwards:
In your letter dated November 21, 2013, you requested a tariff classification ruling on behalf of Cape Marine Australia Pty Ltd. of Coffs Harbour, New South Wales, Australia.
The first item being considered is the complete Aluminum Boat Hulls (Product Code # SEMACVH). You state that the hulls are flat bottom, shallow draft vessels (punts) measuring 5.8 meters in length by 2.3 meters in width with design variations for marine tasks such as pro fishing, civil construction, flood rescue, aquaculture or recreational boating. When imported into the US, the Hulls will be fitted with motors, steering gear, marine electronics, trailers and accessories by the ultimate purchaser.
The second item being considered is the Aluminum Mooring Pontoon Kit (Product Code # SEMACPK). You state that the kits measure 5.8 meters in length by 3.3 meters in width and are imported as complete unassembled flat pack kits. The Aluminum Mooring Pontoon Kits include plate, extruded, cast, machined and fabricated aluminum components that are cut to size, beveled, folder, sanded, automated and/or hand welded to form deck, side, bottom, bow and bulkhead sections, as well as cleats, bung plugs and fenders. Once imported into the US, local installers will be required to attach the under pontoon mooring apparatus (US sourced) and install the pontoons on local waterways.
The applicable subheading for the “Aluminum Boat Hulls” (Product Code # SEMACVH) will be 8906.90.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other vessels, … Other: Hulls”. The general duty rate will be Free.
The applicable subheading for the “Aluminum Mooring Pontoon Kit” (Product Code # SEMACPK) will be 8907.90.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other floating structures … Other: Other”. The general duty rate will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Your inquiry does not provide enough information for us to give a classification ruling on the Aluminum Boat Kits (Product Code # SEMACUK) and the Urethane Sponson Fenders (Product Code # SEMACSF). Your request for a classification ruling should include the following information:
You state that the Aluminum Boat Kits are shipped in a flat pack, yet you state that the parts of the kit are welded and bent. Please provide a clear and detailed photo of the flat pack in its imported condition.
Please provide specific and detailed information on the Urethane Sponson Fenders.
Please note, requests should contain a maximum of 5 items in order to be accepted. The items in a single request must be of the same class or kind. For example, a request concerning textile articles may not include items such as footwear. For future reference, please include the particular make and model numbers, and all of the pertinent information and facts on your ruling requests for each item.
If you decide to resubmit your request, please prepare a new letter, and include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, Attn: Binding Rulings, 10th Floor, One Penn Plaza, New York, NY 10119-1199.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, please contact National Import Specialist Matthew Sullivan at (646) 733-3013.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division