CLA-2-89:S:N:N1:106 804621

Mr. Neil Kemmers
Kemmers Yacht Construction
Box 143
Smithville, Ontario, Canada

RE: The tariff classification of a sailboat from Canada

Dear Mr. Kemmers:

In your letter dated November 29, 1994 you requested a tariff classification ruling. You included an illustrative sketch of the sailboat with your request.

The item is a small sailboat called the Optimist, which is 7 feet, 8 inches long and weighs 95 pounds. The boat is made of plywood and fiberglass and includes the mast, sail and all hardware. There is also a center board and rudder for better control. The Optimist is said to be used mainly to teach children how to sail.

The applicable subheading for the Optimist sailboat will be 8903.91.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for sailboats other than with auxiliary motor. The general rate of duty will be 1.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport