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NY H86400





December 26, 2001

CLA-2-89:RR:NC:MM:106 H86400

CATEGORY: CLASSIFICATION

TARIFF NO.: 8903.10.0060

Mr. Steve Enderson
Byrnes
100 Rollins Road
Millbrae, CA 94030

RE: The tariff classification of inflatable pleasure craft from China

Dear Mr. Enderson:

In your letter dated December 13, 2001, on behalf of The Creek Company, Ltd., you requested a tariff classification ruling. You submitted descriptive literature and photographs with your request.

The item in question is the ODC Jetpack Pontoon Boat. This pleasure craft is designed to be a one-man fishing boat with oars and a small rear cargo deck. The rear cargo deck may be used as a storage pack to hold the boat in its disassembled condition. The storage pack also serves for shipping purposes. The boat is eight feet long with two 16” pontoons made of 840-denier nylon pack cloth. The pontoon’s air bladders are made of 30 gauge PVC. The boat’s framing is made of 1 ¼” aluminum tubing. Included with the boat is two 6 ½” plastic-coated aluminum oars and a 12,000 cc double-action hand pump.

The applicable subheading for the ODC Jetpack Pontoon Boat 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 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 Patrick J. Wholey at 646-733-3013.

Sincerely,

Robert B. Swierupski
Director,

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