CLA-2-89:RR:NC:MM:106 F86619  
Mr. Morgan Okada
M. Bowers & Co., Inc.
521 Ala Moana Blvd., #210 
Honolulu, HI 96813
RE:	The tariff classification of a used floating dry dock from Japan.
Dear Mr. Okada:
	In your letter received by us on May 2, 2000, on behalf of Honolulu Marine, Inc. you requested a tariff classification ruling.
	You stated in your correspondence that the imported article is a used floating dry dock, built in Japan in 1974.  The specifications of the floating dry dock are as follows:
	Length overall (LOA)          193ft (58.80M)
	Width                         128ft (39.00M)
	Height                         46ft (14.00M)
	Deck height                    13ft (4.00M)
	Lifting capacity              6000 tons
	Deck strength                 8T/M2
	The applicable subheading for the used floating dry dock will be 8905.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for floating docks.  The rate of duty will be free.   
	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 212-637-7036.
Sincerely,
Robert B. Swierupski
						Director,
						National Commodity
						Specialist Division