CLA-2-89:OT:RR:NC:N2:206
Sofia Ramirez
Costco Wholesale Corporation
730 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of an inflatable kayak/stand up paddle board from China
Dear Ms. Ramirez:
In your letter dated February 6, 2026, you requested a tariff classification ruling. In lieu of samples,
illustrative literature and a product description were provided.
The article under consideration is an inflatable kayak/stand up paddle board (Item 1985278). You state the
watercraft can be used as both a kayak and stand up paddle board. The subject merchandise is said to be
constructed of 36-gage polyvinyl chloride (PVC). The packaging also contains accessories, such as a 4-piece
hybrid paddle, electric pump, backpack, adjustable seat straps, bungee straps, drink sleeves, dry bag, and
leash. Dimensions are 190" in length, 34" in width, and 7" in height. The cost of the inflatable kayak/stand up
paddle board is $267.45 per unit. The net weight of the watercraft is approximately 25 pounds.
The applicable subheading for the inflatable kayak/stand up paddle board (Item 1985278) and the
accessories, when imported together in the same package will be 8903.12.0060, HTSUS, which provides for
“Yachts and other vessels for pleasure or sports; row boats and canoes: Inflatable (including rigid hull
inflatable) boats: Not designed for use with a motor and unladen (net) weight not exceeding 100 kg: Other.”
The rate of duty will be 2.4 percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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 [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division