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NY 802387

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October 4, 1994

CLA-2-76:S:N:N3:115 802387

CATEGORY: CLASSIFICATION

TARIFF NO.: 7616.90.0080

Mr. Steve Kaiser
Ocean Associates Corp.
47-202 Iuiu Street
Kaneohe, HI 96744

RE: The tariff classification of boat panels from Australia.

Dear Mr. Kaiser:

In your letter dated September 14, 1994, you requested a tariff classification ruling.

The subject items are pre-cut aluminum boat panels. These panels do not form a complete boat. After the panels are imported into the United States, they will be bent to form the curves of a hull and welded together. To form a complete boat, finish work such as fuel tanks, deck, hatches, cabin interior, fixtures, wiring and engines must be added.Six to eight of these panels will make up two hulls.

The applicable subheading for the pre-cut aluminum boat panels will be 7616.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum: other. The duty rate will be 5.7% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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