CLA-2-89:RR:NC:MM:106 R01433

Mr. Troy Crago
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of PVC inflatable sports boat for fishing from China

Dear Mr. Crago:

In your letter dated February 10, 2005, you requested a tariff classification ruling. You submitted descriptive literature with your request.

You inquire about the classification of a model of inflatable pleasure boat for fishing made of polyvinyl chloride (PVC). Model C066FA00347 - “Inflatable Bass Boat” is made of 21 gauge PVC, measures 113” in length with 9 air chambers and is suitable for 2 adults with a total weight of no more than 360 lbs. It also features 2 removable seats with a small gear pouch as well as 2 fishing rod holders.

The applicable subheading for the above-described PVC inflatable pleasure boats will be 8903.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for inflatable vessels for pleasure or sports, other. The rate of duty will be 2.4 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 Wholey at 646-733-3013.


Robert B. Swierupski
National Commodity
Specialist Division