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HQ 950019


November 5, 1991

CLA-2 CO:R:C:M 950019 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 8903.99.05

District Director
U.S. Customs Service
Main and Stebbins Streets
PO Building
P.O. Box 1490
St. Albans, Vermont 05478

RE: Protest No. 020191100148; kayak; canoe; 088499; 089047

Dear Sir:

This is in response to the request for Further Review of Protest No. 020191100148, dated March 11, 1991, regarding the tariff classification of kayaks under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise under consideration is kayaks. Upon importation into the U.S., you liquidated the kayaks under subheading 8903.99.15, HTSUSA, which provides for "Yachts and other vessels for pleasure or sports; row boats and canoes...Other...Other...Row boats and canoes which are not of a type designed to be principally used with motors or sails...Other." You relied on New York Ruling (NYR) 856059 dated October 4, 1990, which classified certain kayaks under subheading 8903.99.15, HTSUSA.

The Protestant, Trans-Border Customs Services Inc., contends that the kayaks are properly classified under subheading 8903.99.05, as "Yachts and other vessels for pleasure or sports; row boats and canoes...Other...Other...Row boats and canoes which are not of a type designed to be principally used with motors or sails...Canoes." The Protestant states that a kayak's design and use is the same as a canoe. Moreover, the Protestant cites Websters Dictionary which describes a kayak as "an Eskimo Seal- Skin Canoe." While the kayaks under consideration are not seal skin covered, they are shaped and used in the same manner as an Eskimo kayak.

ISSUE:

What is the proper tariff classification of a kayak under the HTSUSA?

LAW AND ANALYSIS:

Headquarters Ruling Letter (HRL) 088499 dated August 19, 1991, dealt with the classification of kayaks. Customs ruled that kayaks are categorized under the term "canoe" and, therefore, are classified under subheading 8903.99.05, HTSUSA. The decision was based on an examination of the term "kayak" and "canoe" in the Encyclopedia Americana (1989). Additionally, Customs revoked NYR 856059 on August 19, 1991, in HRL 089047. Based upon the above discussed rulings, the kayaks in question are classified under subheading 8903.99.05, HTSUSA.

HOLDING:

The kayaks are properly classified under subheading 8903.99.05, HTSUSA, which provides for "Yachts and other vessels for pleasure or sports; row boats and canoes...Other...Other... Row boats and canoes which are not of a type designed to be principally used with motors or sails...Canoes." This protest should be granted. A copy of this decision should be attached to the Customs Form 19 and mailed to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director
Commercial Rulings Division

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