CLA-2-89:RR:NC:MM:106 K81549

Mr. Thomas Skrzypek
Eurotex Signal Inc.
P.O. Box 840923
Houston, Texas 77284

RE: The tariff classification of sailboats from Poland.

Dear Mr. Skrzypek:

In your letter dated November 18, 2003 you requested a tariff classification ruling. You submitted photographs with your request.

The articles in question are recreational sailboats. These boats are made of heavy duty styrofoam, with the top finish made of fiberglass and polyester resins. This is a small boat designed for a crew of two, with an open cockpit construction, measuring 2.96 m in length and 1.18 m in width. The total maximum sail surface is 73.5 square ft. These boats can be equipped with one or two sails and for fishing purposes with bench and paddles. These boats weigh 38 kg (86.6 lb.) without equipment. You indicate that these boats are intended for sailing in salt or fresh waters.

The applicable subheading for the sailboats will be 8903.91.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other sailboats not exceeding 4 m in length. The duty rate will be 1.5 percent ad valorem.

Articles classifiable under subheading 8903.91.0045, HTS, which are products of Poland may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at and search for the term "GSP".

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
National Commodity
Specialist Division