Anna E. Dalton
Bestway Inflatables and Material Corporation
3065 Cao An Road
RE: The tariff classification of recreational boats from China
Dear Ms. Dalton:
In your letter dated October 8, 2018, you requested a tariff classification ruling.
The items under consideration have been identified as Marine Pro Boat (Item Number 65044E-US19) and Caspian Pro Boat (Item Number 65047E-US19), which are inflatable boats designed for recreational use. Each boat is imported in a box, which also includes an air pump, aluminum oars, and a storage bag.
Marine Pro is constructed of 50% 29.2 gauge triple laminate material and 50% 26 gauge triple laminate material, which is two layers of Polyvinyl chloride with polyester mesh webbing laminated inside. It measures 115 inches in length, 50 inches in width and 18 inches in height, has a weight capacity of 594 pounds, and fits 3 adults. The boat contains safety valves, quick inflation/deflation screw valves, omni-directional oarlocks, integrated fishing rod-holders, a safety-grab rope, comfortable inflatable cushions, and high-pressure inflatable floor. It includes motor mount grommets for use with motor mounts and motors; however, the mounts and the motors are not included. In addition to the above, the package includes a heavy-duty repair patch. The retail value of the boat is approximately $200.
Caspian Pro is constructed of 100% 36 gauge triple laminate material, which is two layers of Polyvinyl chloride with polyester mesh webbing laminated inside. It is measured 110 in length, 60 inches in width and 16.5 inches in height, has a weight capacity of 1058.2 pounds, and fits 4 adults. The boat has a 4-air-chamber construction with high-pressure inflatable keel. It contains marine-grade plywood floorboards and transom, metal steel tow ring, carry handles, quick inflation/deflation air valves, molded metal motor mount (motor is not included), omni-directional oarlocks, safety-grab ropes, and integrated drain valve. In addition to the above, the package contains a pressure gauge, tow rope, and a repair kit. The retail value is approximately $599.
The applicable subheading for the Marine Pro Boat (Item Number 65044E-US19) will be 8903.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Yachts and other vessels for pleasure or sports; row boats and canoes: Inflatable: Other.” The general duty rate will be 2.4% ad valorem.
The applicable subheading for the Caspian Pro Boat (Item Number 65047E-US19) will be 8903.10.0045, HTSUS, which provides for “Yachts and other vessels for pleasure or sports; row boats and canoes: Inflatable: Valued over $500: Other.” The general duty rate will be 2.4% ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8903.10.0045 and 8903.10.0060, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8903.10.0045 or 8903.10.0060, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 https://hts.usitc.gov/current.
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, please contact National Import Specialist Liana Alvarez at firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division