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NY F81954




January 26, 2000

CLA-2-89:RR:NC:MM:106 F81954

CATEGORY: CLASSIFICATION

TARIFF NO.: 8903.10.0060

Mr. Robert J. Myers
Water Skeeter Boats U.S.A.
7510 Shoreline Drive, Ste. B-5
Stockton, Ca. 95219

RE: The tariff classification of inflatable boats from China.

Dear Mr. Myers:

In your letter dated December 21, 1999 you requested a tariff classification ruling. You submitted descriptive literature with your request.

The boats in question, called inflatable pontoon fishing and hunting boats and inflatable fishing tubes, and identified as models "Still Water I", "Still Water II", "River Runner", "River Tamer" and "Fish Hunter", are all made of 1200 denier PVC coated nylon. All models have aluminum or steel frames, and include a seat and oars. These inflatable boats are suitable for hunting and fishing, and you indicate that all of these models are valued under $500.

The applicable subheading for the inflatable boats will be 8903.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for yachts and other vessels for pleasure or sports; inflatable; other. 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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