CLA-2-89:OT:RR:NC:N2:206
Anna E. Dalton
Bestway Inflatables and Material Corporation
3065 Cao An Road
Shanghai 201812
China
RE: The tariff classification of recreational boats from China
Dear Ms. Dalton:
In your letter dated October 8, 2018, you requested a tariff classification ruling.
The items under consideration have been identified as Lite-Rapid X2 Kayaks, Item Numbers 65077E-A, 65077E-B, and 65077E-C, which are inflatable boats designed for recreational use. All three items feature quick inflation/deflation screw valves, a grab rope with built-in grommets, comfortable cockpit with inflatable seats, removable middle fin for directional stability, carry handles, and an integrated drain valve. Each boat is imported in a box, which also includes aluminum oars.
The three kayaks measure126 inches in length and 35 inches in width, have a maximum weight capacity of 350 pounds, and are designed to fit 2 adults. Item Number 65077E-A is constructed of 100% 22.8 gauge Polyvinyl Chloride (PVC); Item Number 65077E-B is constructed of 50% 22.8 gauge PVC (bottom panel) and 50% 19.8 gauge PVC (side, seat, and top panels); Item number 65077E-C is constructed of 100% 19.8 gauge PVC.
In HQ 962171, dated February 24, 1999, Customs (Customs and Border Protection) ruled that inflatable “boats” constructed of PVC of 20 gauge PVC or less shall be classified pursuant to subheading 3926.90.75, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other inflatable articles of plastic. Inflatable “boats” constructed of PVC of greater than 20 gauge PVC shall be classified pursuant to subheading 8903.10.00, HTSUS, which provides for inflatable vessels.
The applicable subheading for the Lite-Rapid X2 Kayaks (Item Numbers 65077E-A and 65077E-B) will be 8903.10.0060, HTSUS, which provides for “Yachts and other vessels for pleasure or sports; row boats and canoes: Inflatable: Other.” The general duty rate will be 2.4% ad valorem.
The applicable subheading for the Lite-Rapid X2 Kayak (Item Number 65077E-C) will be 3926.90.7500, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Pneumatic mattresses and other inflatable articles, not elsewhere specified or included.” The general duty rate will be 4.2% ad valorem.
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 8903.10.0060, 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 8903.10.0060, 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