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NY K87012




June 18, 2004
CLA-2-39:RR:NC:MM:106 K87012

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.3000

Ms. Stephanie M. Ranney-Shaw
Johnson Outdoors Watercraft Sport & Leisure Group Leisure Life, Ltd.
4855 Broodmoor SE
Grand Rapids, MI 49512

RE: The tariff classification of plastic kayak paddles from New Zealand, China or Taiwan.

Dear Ms. Ranney-Shaw:

In your letter dated June 7, 2004, you requested a tariff classification ruling. You submitted a sample with your request, which will be returned to you.

The articles in question are plastic, break-apart kayak paddles with drip rings, designated item #63152. The blade is constructed of 20% fiberglass and 80% polypropylene. The shaft is constructed of 100% fiberglass. You indicate that the paddles will be imported in several different colors.

The applicable subheading for the plastic kayak paddles will be 3926.90.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plastic parts of canoes, racing shells, pneumatic craft and pleasure boats which are not of a type designed to be principally used with motors or sails. The rate of duty will be 4.2 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 646-733-3013.

Sincerely,

Robert B. Swierupski
Director,

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