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NY H88735

March 6, 2002

CLA-2-89:RR:NC:MM:106 H88735


TARIFF NO.: 8903.99.9000

Mr. Gary Jensen
Jensen Technical Services
6 Jaymia Court
Elmont, IL 60439

RE: The tariff classification of personal hovercraft from New Zealand

Dear Mr. Jensen:

In your letter dated January 3, 2002 you requested a tariff classification ruling. You included descriptive literature with your request.

The merchandise at issue includes two models of personal hovercraft, the Slider and the Slider XL. The Slider is a two-passenger hovercraft and the XL can accommodate up to 4 people. The attached literature described the hovercraft as having a fiberglass hull, a nylon-reinforced PVC cellular loop skirt, 2 lift fans and a thrust fan. In operation, the lift fans generate air pressure under the boat’s hull which is “trapped” by the loop skirt and which in turn “lifts” the vessel. The trust fan provides forward motion. The literature also described the vessel as principally being used in recreation and sporting activities. Based on a discussion that you had with National Import Specialist (NIS) Patrick Wholey of this office, the hovercraft in question appear to be designed to travel over water and are able to land on beaches or landing stages and also able to travel over ice and snow. This design will result in the classification of these craft in chapter 89 of the Tariff Schedule.

The applicable subheading for the personal hovercraft will be 8903.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other vessels for pleasure or sports. The rate of duty will be 1 percent ad valorem.

You also asked about the classification of a trailer for transporting the hovercraft and various parts for the hovercraft. Your letter did not provide enough information for us to issue a classification ruling. If you wish a ruling on this merchandise you will need to provide a complete description of each article at issue as well as its use and function. You should know that chapter 89 of the Tariff Schedule does not have a provision for parts. Parts for the goods of chapter 89 will be classified according to the General Rules of Interpretation found at the front of the Tariff Schedule.

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 NIS Wholey at 646-733-3013.


Robert B. Swierupski

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