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NY 872966

April 10, 1992



TARIFF NO.: 8903.91.0035

Mr. William J. Johnson
450 Bow Line Bend
Naples, FL 33940

RE: The tariff classification of a catamaran from England

Dear Mr. Johnson:

In your letter dated March 26, 1992 you requested a tariff classification ruling. This letter is a follow-up to NY ruling 872342 and contains additional information.

As described in NY ruling 872342, a catamaran is a double- hull sailboat that may be equipped with an auxiliary motor. The original literature stated that the hull is made of glass reinforced plastic (fiberglass). The catamaran measures 32 feet long, 17 feet 3 inches wide (beam), and weighs 8,500 pounds. The vessel features a fully battened mainsail and a headsail, two electric bilge pumps, and an alloy mast and boom. Steering is accomplished by twin rudders operated by a wheel and cable system.

Accommodations include a cockpit area (with wheel and instruments), forward cabins (port and starboard), aft cabins (port and starboard), a saloon/navigation area, a workshop/storage area, and a galley.

You indicate in your ruling request that the catamaran will be powered by twin 2-cylinder Yanmar diesel inboard motors mounted in the aft of each hull. Each motor utilizes a "sail drive" style outdrive with standard propellers. The change in engine selection from that noted in your previous request does not alter the classification of the catamaran.

The applicable subheading for the subject catamaran will be 8903.91.0035, Harmonized Tariff Schedule of the United States (HTS), which provides for other sailboats, with auxiliary motor, exceeding 9.2 m in length. The rate of duty will be 1.5 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
Area Director

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