Mr. Eric C. Thiel
Fowler, White, Boggs, Banker P.A.
501 East Kennedy Blvd.
Tampa, FL 33602
RE: The tariff classification of a floating drydock from Portugal.
Dear Mr. Thiel:
In your letter dated November 29, 2007 on behalf of Gulf Marine Repair, you requested a tariff classification ruling. You included a detailed description of the item with your request.
The merchandise at issue is referred to as a floating drydock. The drydock is being imported from Brazil however it was constructed in Portugal according to your information. The drydock has no propulsion system of its own and will be towed to a land based pier as needed and tied there with mooring lines while in use. The steel structure includes two electrical/hydraulic 10 ton cranes, two 10 ton capstans, a diesel generator and six ballast pumps. The floating drydock is flooded to allow entry of a vessel for repairs. The water is then pumped from the drydock to allow repairs to be performed.
The applicable subheading for the floating drydock will be 8905.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for light vessels,…; floating docks;…: other: floating docks. The general rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Mark Palasek at 646-733-3013.
Robert B. Swierupski