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NY 818471




January 29, 1996

CLA-2-89:R:N1:106 818471

CATEGORY: CLASSIFICATION

TARIFF NO.: 8903.99.2030

Mr. Byron Collins
Collins Aluminum & Repairs Ltd.
P.O. Box 168
Glovertown, NF
Canada A0G 2L0

RE: The tariff classification of aluminum outboard motorboats from Canada

Dear Collins:

In your letter dated December 27, 1995 you requested a tariff classification ruling. You included a product brochure with your request.

The product in question is the Silver Dolphin series of aluminum pleasure boats. The Silver Dolphin is 23 feet in length, 8 feet, 2 inches at the beam, with a bow height of 52 inches. It has a transom height of 34 inches and can accommodate a motor ranging from 75 to 200 horsepower. The Silver Dolphin is made of aluminum and is principally used as an outboard motorboat, but may also be adapted by the manufacturer to accommodate inboard/outboard or hydrojet engines.

The applicable tariff provision for the Silver Dolphin outboard motorboats will be 8903.99.2030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for outboard motorboats with hulls of metal exceeding 5 meters in length. The general rate of duty will be 1.3 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-466-5668.

Sincerely,

Roger J. Silvestri
Director

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