Mr. C. J. Dorrough
Dorrough Investments PTY. Limited
P.O. Box 1293
Beenleigh, QLD, 4207
RE: The tariff classification of a sailing yacht from Australia.
Dear Mr. Dorrough:
In your letter dated July 11, 2002 you requested a tariff classification ruling.
The subject vessel is a 31-ft (372 inches) sailing yacht with a 19 horsepower Volvo inboard auxiliary diesel engine. The beam is 10 ft., the draft is 3 ft. and the yacht weighs 9920 lbs. The hull is built of fiberglass and the yacht will consist of 4 fixed berths, a galley and a toilet/shower room. You state that it will be imported complete into the United States with all sails and fittings.
The applicable subheading for the sailing yacht will be 8903.91.0035, Harmonized Tariff Schedule of the United States (HTS), which provides for other sailboats with auxiliary motor exceeding 9.2 m in length. The rate of duty will be 1.5 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patrick J. Wholey at 646-733-3013.
Robert B. Swierupski