Ms. Nancy A. Bundt
A.N. Deringer, Inc.
1010 Niagara Street
Buffalo, NY 14213

RE: The tariff classification of personal watercraft from Canada

Dear Ms. Bundt:

In your letter dated September 10, 1990, on behalf of Powell Enterprises, Belleville, Ontario, Canada, you requested a tariff classification ruling. You have submitted literature describing three types of rowing boats.

The sport shell (scull) is a one person rowing boat that may be used as an entry level craft for recreational rowers. It is designed for sculling in rough or calm water. The shell is made of a lightweight, durable, fiberglass construction. The riggers are made of stainless steel. This boat measures 18 feet long by 2.25 feet wide (unrigged) or 5.25 feet wide (rigged).

The sport blade (kayak) is a one person rowing boat that features a deep V-bow that can handle any water conditions from a quiet paddle on a lake to smashing through ocean swells. The sport blade features a fiberglass shell with stainless steel riggers. This boat is 14 feet long, has a beam of 26 inches, weighs 45 pounds and can carry a maximum load of 360 pounds.

The sport double blade (kayak) is a two person rowing boat that can be maneuvered by two paddles or one, from either cockpit. The double sport blade has a fiberglass shell with stainless steel riggers. This boat is 16 feet long, has a beam of 31 inches, weighs 65 pounds and can carry a maximum load of 800 pounds. The applicable subheading for the sport shell (scull), sport blade (kayak) and double sport blade (kayak) will be 8903.99.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for row boats which are not of a type designed to be principally used with motors or sails, other. The rate of duty will be 4 percent ad valorem. Goods classifiable under subheading 8903.99.1500, HTS, which originated in the territory of Canada, will be entitled to a 3.2 percent rate of duty under the United States-Canada Free Trade Agreement upon compliance with all applicable regulations. 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