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July 19, 1999

CLA-2-89:RR:NC:MM:106 E84057

CATEGORY: CLASSIFICATION

TARIFF NO.: 8903.10.0045

Mr. Sandy Clark
Neil Pryde Sails Int.
7416 Edgewood Road
Annapolis, MD 21403

RE: The tariff classification of inflatable pleasure craft from Poland

Dear Mr. Clark:

In your letter dated June 22, 1999 you requested a tariff classification ruling. You included descriptive literature with your request.

The literature describes a series of seven inflatable pleasure craft, each distinctly named: Kora, Relax, Tinca, Capri, Rib, Manta and Orka. This series is intended for use by 2 to 4 passengers and each has a permanent transom for mounting an outboard motor. In a telephone conversation with National Import Specialist Patrick Wholey you stated that these boats are all made of hypalon, a strong and durable rubberized material, and are valued at over five hundred dollars each. The Relax, Capri, Manta, and Tinca models have a removable plywood floor; the Kora has an inflatable floor; and the Rib has a fiberglass floor. The Orka is not described in any detail.

The applicable subheading for these inflatable pleasure craft will be 8903.10.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other inflatable vessels for pleasure or sports valued over $500. The rate of duty will be 2.4 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 212-637-7036.

Sincerely,

Robert B. Swierupski
Director,

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