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NY I86845

October 18, 2002

CLA-2-39:RR:NC:MM:106 I86845


TARIFF NO.: 3926.90.3000

Ms. Carmelita Middleton
Polaris Industries Inc.
2100 Highway 55
Medina, MN 55340

RE: The tariff classification of parts of decks for personal watercraft from Canada

Dear Ms. Middleton:

In your letter dated September 24, 2002 you requested a tariff classification ruling. You submitted samples and drawings with your request. Your samples will be returned as you asked.

The merchandise at issue is certain preformed parts of decks for personal watercraft. The parts were identified as Genesis deck part #5434275-133, Virage deck part # 5434738-133 and MSX deck part # 5434403-403. These various deck components are made of a fiberglass reinforced plastic material and are dedicated for use as parts of specific personal watercraft classified in heading 8903 of the Harmonized Tariff Schedule of the United States (HTS), which provides for yachts or pleasure boats.

The applicable subheading for the plastic deck parts for personal watercraft will be 3926.90.3000, HTS, which provides for other articles of plastics parts of yachts or pleasure boats of heading 8903. The general rate of duty will be 4.2 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.


Robert B. Swierupski

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