CLA-2-89:RR:NC:MM:106 D84965

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 to you.

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
National Commodity
Specialist Division