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NY 854071

July 16, 1990



TARIFF NO.: 8903.99.0500

Mr. William Drury
PL Technologies, Inc.
1175 Peachtree St. N.W.
100 Colony Square, Suite 200
Atlanta, GA 30361

RE: The tariff classification of canoe hulls from the People's Republic of China

Dear Mr. Drury:

In your letter dated June 19, 1990 you requested a tariff classification ruling. You have submitted a sample of the fiberglass material that is used in the construction of the hulls.

The imported merchandise is canoe hulls (shells) made entirely of standard fiberglass composite. The hull weighs 54 pounds and measures 16 feet long, 34 inches wide (at its maximum width), 13 inches deep, and 3/16 to 1/4 inches in thickness. This merchandise will require further assembly in the United States before it can function as a canoe. The final assembly includes the addition of certain U.S. made metal and plastic parts such as aluminum cross-strays, seat supports, edge (gunwale) strips, and foamed plastic seats.

General Rule of Interpretation 2(a), Harmonized Tariff Schedule of the United States, holds that "any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled." The imported hull has the essential character of a canoe.

The applicable subheading for the fiberglass canoe hulls (shells) will be 8903.99.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for canoes. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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