CLA-2-89:OT:RR:NC:N2:206
Jay Reynolds
JP Reynolds Company, Inc
101 SE 21st Street
Fort Lauderdale, FL 33316
RE: The tariff classification of a boat hull from the Netherlands.
Dear Mr. Reynolds:
In your letter, dated March 18, 2022, you requested a tariff classification ruling on behalf of your client, Burger Boat Company.
The items under review are the Superstructure, the Bow, and the Stern, which are components of a boat hull divided into three component pieces. You state that the items will be shipped together and assembled in the United States after importation. The hull is made of aluminum, and it is the frame of a boat without any additional components. Based on the pictures you provided with your request, the component pieces do not have the essential character of a vessel of a particular kind.
The applicable subheading for the Superstructure, the Bow, and the Stern will be 8906.90.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other vessels, including warships and lifeboats other than row boats: Other: Hulls.” The general rate of duty 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 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