Ms. Debbie Arenburg
Alden Ocean Shells, Inc.
1671/2 Main Street
PO Box 368
Eliot, ME 03903
RE: The tariff classification of racing shells and row boats.
Dear Ms. Arenburg:
In your letter dated November 19, 1998 you requested a
tariff classification ruling. You submitted descriptive
literature with your request. You also asked for the
classification of a number of other articles and accessories
related to boating. For reasons explained below we will not be
issuing a ruling on that part of your request.
The subject racing shells and row boats are made of a
variety of materials, including fiberglass re-enforced plastics,
carbon fiber and epoxy resins. The Alden racing shells are made
in various sizes, depending upon the number of persons using them
and the level of racing ability. The Alden row boats are pointed
at each end and can accommodate two sets of rowers and other
passengers. One row boat, the Kittery Skiff, is an unassembled
kit having the essential character of the final product.
The applicable subheading for the racing shells and row
boats will be 8903.99.1500, Harmonized Tariff Schedule of the
United States (HTS), which provides for row boats other than
canoes. The general rate of duty will be 3 percent ad valorem.
You also asked for the classification of a variety of other
articles, including oars, shell riggings, books, posters, video
tapes, clothing and other accessories. We are unable to respond
to your request for a classification ruling on these articles
because of non-conformity with the provisions of Part 177 of the
Customs Regulations (19 C.F.R. 177). You should know that a
ruling request is limited to 5 like articles and should include
all particulars and details necessary to issue a ruling decision.
When this information is available, you may wish to consider
resubmission of your request. If you decide to resubmit your
request, please include all of the material that we have returned
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.
Robert B. Swierupski