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NY 871147




February 20, 1992

CLA-2-89:S:N:N1:106-871147

CATEGORY: CLASSIFICATION

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 30, 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 1314MM, 1316MM, 1312, 1314 and 1316, are stated to be manufactured from rubberized nylon 210 denier fabric. This material imparts a substantial construction to the boats and thus makes them suitable for serious boating, notwithstanding the fact that the body of each boat is 17 gauge and the bottom is 14 gauge. The gauge would only be relevant with respect to the classification of inflatables made of polyvinyl chloride (PVC). Each inflatable model has 2 air chambers and 2 covered brass valves, as well as swivel oar locks. Models 1314MM and 1316MM also have motor mounts. Style 1314MM is a 4 person boat; style 1316MM is a 6 person boat; style 1312 is a 2 person boat; style 1314 is a 4 person boat; and style 1316 is a 6 person. All models are valued under $500. Each model is also said to have a hull identification number for Coast Guard purposes. It is stated that these items will be used for transportation purposes back and forth from the dock to vessels at mooring.

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.

Sincerely,

Jean F. Maguire

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