Mr. Jacques Langlois
Flynn, Rivard
Case postale 190, station B
70, Dalhousie
bureau 500
Quebec, G1K 7A6, Canada

RE: The tariff classification of a sailing yacht from Canada

Dear Mr. Langlois:

In your letter dated April 23, 1991, on behalf of Mr. Marc Belanger, Quebec, Canada, you requested a tariff classification ruling.

The imported merchandise is a 1980 sailing yacht that measures 36 feet long and comes with a Westerbake 30 H.P. auxiliary engine. The applicable subheading for the sailing yacht will be 8903.91.0035, Harmonized Tariff Schedule of the United States (HTS), which provides for sailboats with auxiliary motor, exceeding 9.2 m in length. The rate of duty will be 1.5 percent ad valorem. Goods classifiable under subheading 8903.91.0035, HTS, which originated in the territory of Canada, will be entitled to a 1 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