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NY 871056

February 20, 1992



TARIFF NO.: 8903.10.0060

Mr. Norman Katz
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016

RE: The tariff classification of inflatable boats from Taiwan.

Dear Mr. Katz:

In your letter dated January 29, 1992 on behalf of Nelson/Weather-Rite, Inc. of Lenexa, Kansas, you requested a tariff classification ruling. You submitted a page from the importer's catalog with your request.

The boats in question, models 1404, 1406, 1408 and 1510, are stated to be manufactured from rubberized nylon 420 denier fabric. This material imparts a substantial construction to the boats and thus makes them suitable for serious boating. The body of each boat is 26 gauge and the bottom is 24 gauge. Each model has 6 air chambers and 6 recessed valves, motor mounts and quick release oar locks. Style 1404 is a 4 person boat; style 1406 is a 6 person boat; style 1408 is an 8 person boat; and style 1510 is a 10 person. All models are valued under $500.00. Each model is also said to have a hull identification number for Coast Guard purposes.

The applicable subheading for these boats will be 8903.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for yachts and other vessels for pleasure or sports; inflatable; other. The rate of duty will be 2.4 percent ad valorem.

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

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