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NY 809142

April 28, 1995

CLA-2-89:S:N:N1:106 809142


TARIFF NO.: 8903.91.0045; 8903.99.1500

Ms. Kate Leigh
Sailoar Enterprises Ltd.
P.O. Box 311
Thorold, Ontario L2V 3Z3

RE: The tariff classification of a sailboat and a rowboat from Canada

Dear Ms. Leigh:

In your letter dated April 11, 1995 you requested a tariff classification ruling. You submitted descriptive literature with your request.

The subject of your classification request is the Leesailer sail boat and the E-Z Row Boat. Both vessels are of fiberglass construction and will be used in light recreational boating.

The Leesailer sail boat measures 3.15 meters in length, 1.2 meters at the beam and has a mast height of 4.6 meters. The boat weighs 100 pounds and comes complete with sail and paddle. The mast and the dagger board can be stored in the boat's gunnel when not in use.

The E-Z Row Boat also measures 3.15 meters in length and 1.2 meters at the beam. It weighs 90 pounds and features a double bow construction and full length keel. The E-Z Row Boat comes complete with a set of oars.

The applicable tariff provision for the Leesailer sail boat will be 8903.91.0045, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sailboats, other than with auxiliary motor, not exceeding four meters in length. The general rate of duty will be 1.5 percent ad valorem.

The applicable tariff provision for the E-Z Row Boat will be 8903.99.1500, HTS, which provides for row boats, other than canoes, which are not of a type designed to be principally used with motors or sails. The general rate of duty will be 3.7 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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