Mr. Thomas H. Le Maitre
Thomas H. Le Maitre and Associate
259 Butterworth Lane
Langhorne, PA 19047
RE: The tariff classification of a foldable dinghy from New Zealand
Dear Mr. Le Maitre:
In your letter dated March 3, 1996 you requested a tariff classification ruling. You included descriptive literature with your request.
The merchandise in question is one of a series of foldable dinghies, referred to as the Ferryman model 234, the number indicating the length in centimeters of the boat. The boat is constructed of thermoplastic sheet and marine ply and has a simple fold-away design. It can accommodate an optional 2 horsepower motor and may be used as a tender, as to a yacht or in small-boat pastimes. It has a capacity of 146 kilograms, including passengers, motor and gear.
The applicable subheading for the Ferryman model 234 foldable dinghy will be 8903.99.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for other outboard motorboats. The rate of duty will be 1.3 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 J. Wholey at 212-466-5668.
Roger J. Silvestri