United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 HQ Rulings > HQ 0089243 - HQ 0089446 > HQ 0089365

Previous Ruling Next Ruling

HQ 089365

May 28, 1991

CLA-2 CO:R:C:M 089365 DWS


TARIFF NO.: 8901.10.00

Mr. D.E. Prouty
1927 Observatory S.E.
Grand Rapids, MI 49546

RE: Classification of used hovercraft passenger/car ferries

Dear Mr. Prouty,

This in reply to your letter of April 4, 1991, requesting the proper classification of five used, hovercraft-type, passenger/car ferries under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).


The vessels in question are amphibious hovercrafts, built by the British Hovercraft Corporation. The MKII model has four Rolls Royce "Marine Proteus" gas turbines, its "height on cushion" is 13.05 meters, and it can carry thirty-seven cars and 282 passengers. The MKIII model is also powered by Rolls Royce gas turbines, its "height on cushion" is 14.77 meters, and it can transport fifty-five cars and 416 passengers.


What is the proper classification of hovercraft, passenger/car ferry boats?


Classification of goods under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 states that "classification shall be determined according to the terms of the headings ..."

Heading 8901 provides for ferry boats and similar vessels for the transport of persons or goods. Also, subheading 8901.10.00 provides for "ferry boats of all kinds." As indicated in the Explanatory Notes for heading 8901 of the HTSUSA (p.1450), car ferries are contained within the category of "ferry boats of all kinds."

The vessels in question can be classified as car ferries because they were designed to carry both cars adpassengers across bodies of water.


The hovercrafts are classifiable in subheading 8901.10.00, HTSUSA, which provides for "ferry boats of all kinds." Items classifiable under this provision enter th United States duty free.


John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: