CLA-2-89:OT:RR:NC:N:2:206
Christopher Rupp
804 Rivard Blvd.
Grosse Pointe, MI 48230
RE: The tariff classification of a recreational sailboat from Canada
Dear Mr. Rupp:
In your letter dated February 18, 2026, you requested a tariff classification ruling.
The item under consideration is a Hinterhoeller Nonsuch 30 Ultra (HIN: ZHYN3354C686), a sailboat
designed for recreational use. Illustrative literature provided specifies the subject merchandise to be
approximately 30 feet in length and hull materials made of fiberglass. The product’s fuel capacity is 25
gallons, the water capacity is 65 gallons, and the holding tank is 30 gallons. The sailboat is equipped with a
Westerbeke W27 diesel engine that provides the sailboat with an auxiliary motor for propulsion. Photographs
provided depict the subject merchandise being manufactured in St. Catharines, Ontario, Canada. Prior
registration indicates the vessel was previously used in U.S. commerce and is being returned to the United
States after private ownership transfer from Canada.
You identified subheading 8903.91.00, Harmonized Tariff Schedule of the United States (HTSUS), as the
applicable classification. This specific subheading does not exist in the United States nomenclature.
The applicable subheading for the Hinterhoeller Nonsuch 30 Ultra (HIN ZHYN3354C686) will be
8903.22.0015, HTSUS, which provides for “Yachts and other vessels for pleasure or sports; row boats and
canoes: Sailboats, other than inflatable, with or without auxiliary motor: Of a length exceeding 7.5 m but not
exceeding 24 m: With auxiliary motor: Of a length exceeding 7.5 m but not exceeding 9.2 m.” The general
duty rate will be 1.5% ad valorem.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of
goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 on World Wide Web at https://hts.usitc.gov/current.
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, 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