Mr. Bryon Brown
Freeport Center, Bldg D-11
Clearfield, UT 84404
RE: The tariff classification of a paddleboard and kayak from China
Dear Mr. Brown:
In your letter dated September 16, 2013, you requested a tariff classification ruling.
Photographs and descriptive literature for the “Lifetime Teton Paddleboard,” model 90467, and the “Lifetime Daylite Kayak,” model 90102, were received with your inquiry. The dimensions of the paddleboard are 120”(L) x 36”(W) x 8”(H) and it weighs 60 lbs. It is a stand up blow-molded unit made from High Density Polyethylene plastic (HDPE). Some of the features include a textured deck for added traction, a removable fin, a leash attachment hook, 4 handles for easy carrying, and front bungee cords for storage. The paddleboard comes with the paddle and 6-liter storage bag.
The second item, the “Lifetime Daylite Kayak,” is a blow-molded kayak that can be sat on. The kayak is also made from HDPE. Its dimensions are 96”(L) x 30”(W) x 9”(H) and it weighs 38 lbs. The kayak is used for recreational purposes.
The applicable subheading for the “Lifetime Teton Paddleboard” will be 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…Water skis, surf boards, sail boards and other water sport equipment; parts and accessories thereof: Other, Other." The rate of duty will be free.
The classification for the “Lifetime Daylite Kayak” will be 8903.99.1500, HTSUS, which provides for "Yachts and other vessels for pleasure or sports; row boats and canoes: . . . Other: . . . row boats and canoes which are not of a type designed to be principally used with motors or sails: . . . Other." The duty rate is 2.7%.
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 James Forkan at (646) 733-3025.
Gwenn Klein Kirschner
National Commodity Specialist Division