CLA-2-89:OT:RR:NC:N2:206
John Burhans
Burhans Global Logistics and Compliance
239 Georgetown Road
Weston, CT 06883
RE: The tariff classification of a sit on top kayak from China
Dear Mr. Burhans:
In your letter dated October 2, 2018, you requested a tariff classification ruling on behalf of your client Marc Pelland, Kayak Distribution Inc. of Oceanside, California.
The item under consideration has been identified as a Sit on Top Kayak (SOT kayak). The SOT kayak is a molded polyethylene plastic that measures 279 centimeters (cm) in length and 72.1 cm in width, and weighs 14.5 kilograms (kg). It has a molded seat and back rest for convenience and has a maximum displacement of 113 kg. You state that the SOT kayak is meant for small paddle trips into typically calm bodies of water. They lack the haul design for strength and/or maneuverability required for whitewater river paddling or sharp pointed haul for piercing through rough surf.
You suggest classification of the sit on top kayak under 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sports articles and equipment, including those used in water sports. We disagree, as CBP has previously addressed the issue of the proper classification of kayaks in Headquarters Ruling Letter H251131 of August 28, 2014.
The applicable subheading for the Sit on Top Kayak will be 8903.99.0500, HTSUS, which provides for “Yachts and other vessels for pleasure or sports; row boats and canoes: Other: Row boats and canoes which are not of a type designed to be principally used with motors or sails: Canoes.” The general duty rate will be Free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8903.99.0500, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8903.99.0050, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 https://hts.usitc.gov/current.
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 the ruling, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division