CLA-2-89:OT:RR:NC:N2:206
Charles Fultz
Innovative Scuba Concepts, LLC
924 SE 7th Street
Fort Lauderdale, FL 33301
RE: The tariff classification of a personal propulsion vehicle from China
Dear Mr. Fultz,
In your letter dated February 13, 2019 you requested a tariff classification ruling. A brochure and a video were submitted with your request.
The item under consideration has been identified as a SeaSurge Personal Propulsion Vehicle, which is a device used to pull a swimmer, either at the surface or below, through the water. It is a battery-operated unit, which improves performance, extends run-time, reduces overall size, eliminates excess weight, enhances reliability, increases hydrodynamics, affords maneuverability and allows the unit to cool in a timely manner. It offers faster speed than traditional propulsion systems, while reducing weight by 60% and reducing size by 75%.
The applicable subheading for the SeaSurge Personal Propulsion Vehicle will be 8903.99.9000, HTSUS, which provides for “Yachts and other vessels for pleasure or sports; row boats and canoes: Other: Other; Other.” The general rate of duty will be 1%.
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 8903.99.9000, 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 8903.99.9000, 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.
The duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://www.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