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NY 812196

July 5, 1995

CLA-2-39:S:N:N1:106 812196


TARIFF NO.: 3926.90.3000

Mr. Charles M. Carroll
P.O. Box 215 - Main Street
South Freeport, ME 04078

RE: The tariff classification of plastic kayak paddles from England

Dear Mr. Carroll:

In your letter dated June 22, 1995 you requested a tariff classification ruling. You included descriptive literature with your request.

The kayak paddles in question have thermoplastic blades and either fiberglass or carbon fiber/epoxy shafts.

The applicable subheading for the kayak paddles will be 3926.90.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for plastic parts of canoes, racing shells, pneumatic craft and pleasure boats which are not of a type designed to be principally used with motors or sails. The rate of duty will be 4.2 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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