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NY N016980

September 28, 2007



TARIFF NO.: 8901.10.0000; 8903.99.9000

Mr. Robert English
Shadow System
P.O. Box 773 Falls Station
Niagara Falls, NY 14303

RE: The tariff classification of various hovercraft from New Zealand

Dear Mr. English:

In your letter dated September 7, 2007 you requested a tariff classification ruling. The information describing the merchandise for which you wish a classification was obtained from the internet website of the manufacturer of those goods, Pacific Hovercraft of New Zealand, at http://www.hovercraft.co.nz/.

The first hovercraft under consideration is the “Slider” version which has two models, the Slider and the Slider XL. The Slider is a two-passenger hovercraft and the XL can accommodate up to 4 people. The website 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 website shows the vessel as being principally used in recreation and sporting activities. 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 second variety of hovercraft is the “Explorer”. Similar in operation to the “Slider”, the Explorer hovercraft appears to be designed as a means of transportation of people on water. The Explorer is a 12 passenger hovercraft with the following specifications: weight: 1,800 kg empty; length: 7.3m; width: 3.5m; height: 2.2m; seating: 12 passengers; power unit: Toyota 4L V8 fuel injected petrol engine, 240hp transmission: Gates Polychain GT toothed drive belts; propulsion: three blade wide chord carbon-fibre propeller; lift fan: high flow aerofoil section composite centrifugal fan; flexible skirt: full flow PVC/nylon reinforced loop with anti-bounce web; speed: 35 knots

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

The applicable subheading for the “Explorer” hovercraft will be 8901.10.0000, HTSUS, which provides for cruise ships, excursion boats and similar vessels designed for the transport of persons; ferry boats of all kinds. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Wholey at 646-733-3013.


Robert B. Swierupski

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