Mr. Billy J. Gwin
Tower Group International, Inc.
821 Second Ave., # 1400
Seattle, WA 98104-1476
RE: The tariff classification of a floating drydock exported from Canada.
Dear Mr. Gwin:
In your letter dated December 21, 1993, on behalf of Dakota Creek Industries, Inc., Anacortes, WA, you requested a tariff classification ruling. You have submitted illustrative material.
The imported item is a drydock for use in repairing vessels. The item is designated to be a 95M floating drydock by the name of Arctic Kibvayok. Your information indicates the drydock is not self-propelled (as it does not have an engine or boiler). The drydock was manufactured in Japan and will be exported to the United States from Canada.
The General Rules of Interpretation (GRIs) govern classification under the Harmonized Tariff Schedule of the United States. GRI 1 provides, "for legal purposes, classification shall be determined according to the terms of the heading and any relative section or chapter notes, and provided such headings or notes do not otherwise require, according to the following provisions...."
The relevant heading and subheading at issue in this case provide:
8905 Light-vessels, fire-floats, dredgers, floating cranes,
and other vessels the navigability of which is subsidiary
to their main function; floating docks; floating or
submersible drilling or production platforms:
8905.90.10 Floating docks
Accordingly, the applicable subheading for the 95M floating drydock will be 8905.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for floating docks. The rate of duty will be 3.7 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
New York Seaport