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NY E82262

August 11, 1999

CLA-2-76:RR:NC:1:112 E82262


TARIFF NO.: 7610.90.0080

Mr. Kenneth A. Batty
U-Fab Boats
1702 Russell Road, Unit B
Ottawa, Ontario
Canada, K1G 0M9

RE: The tariff classification of pontoon base kits from Canada

Dear Mr. Batty:

In your letter dated July 13, 1999 you requested a tariff classification ruling.

As indicated by the submitted descriptive literature, the pontoon base kits consist of aluminum pontoons, floor cross members, supports and hardware. When assembled, these kits serve as either the base structure for a dock or foundation for a houseboat.

The applicable subheading for the pontoon base kits will be 7610.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other structures of aluminum. The rate of duty will be 5.7 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist David Curran at 212-637-7049.


Robert B. Swierupski

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