Ms. Kate Leigh
Sailoar Enterprises Ltd.
P.O. Box 311
Thorold, Ontario L2V 3Z3
RE: The tariff classification of a sailboat and a rowboat from
Dear Ms. Leigh:
In your letter dated April 11, 1995 you requested a tariff
classification ruling. You submitted descriptive literature with
The subject of your classification request is the Leesailer
sail boat and the E-Z Row Boat. Both vessels are of fiberglass
construction and will be used in light recreational boating.
The Leesailer sail boat measures 3.15 meters in length, 1.2
meters at the beam and has a mast height of 4.6 meters. The boat
weighs 100 pounds and comes complete with sail and paddle. The
mast and the dagger board can be stored in the boat's gunnel when
not in use.
The E-Z Row Boat also measures 3.15 meters in length and 1.2
meters at the beam. It weighs 90 pounds and features a double
bow construction and full length keel. The E-Z Row Boat comes
complete with a set of oars.
The applicable tariff provision for the Leesailer sail boat
will be 8903.91.0045, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provides for sailboats, other
than with auxiliary motor, not exceeding four meters in length.
The general rate of duty will be 1.5 percent ad valorem.
The applicable tariff provision for the E-Z Row Boat will be
8903.99.1500, HTS, which provides for row boats, other than
canoes, which are not of a type designed to be principally used
with motors or sails. The general rate of duty will be 3.7
percent ad valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 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
Jean F. Maguire
New York Seaport