Mr. Norman Katz
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016
RE: The tariff classification of inflatable boats from Taiwan.
Dear Mr. Katz:
In your letter dated January 30, 1992 on behalf of
Nelson/Weather-Rite, Inc. of Lenexa, Kansas, you requested a
tariff classification ruling. You submitted a page from the
importer's catalog with your request.
The boats in question, models 1314MM, 1316MM, 1312, 1314 and
1316, are stated to be manufactured from rubberized nylon 210
denier fabric. This material imparts a substantial construction
to the boats and thus makes them suitable for serious boating,
notwithstanding the fact that the body of each boat is 17 gauge
and the bottom is 14 gauge. The gauge would only be relevant
with respect to the classification of inflatables made of
polyvinyl chloride (PVC). Each inflatable model has 2 air
chambers and 2 covered brass valves, as well as swivel oar locks.
Models 1314MM and 1316MM also have motor mounts. Style 1314MM
is a 4 person boat; style 1316MM is a 6 person boat; style 1312
is a 2 person boat; style 1314 is a 4 person boat; and style 1316
is a 6 person. All models are valued under $500. Each model is
also said to have a hull identification number for Coast Guard
purposes. It is stated that these items will be used for
transportation purposes back and forth from the dock to vessels
The applicable subheading for these boats will be
8903.10.0060, Harmonized Tariff Schedule of the United States
(HTS), which provides for yachts and other vessels for pleasure
or sports; inflatable; other. The rate of duty will be 2.4
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
Jean F. Maguire
New York Seaport