The tariff classification of a catamaran from the SovietUnion

NY 860797 Mar 8, 1991 CLA-2-89:S:N:N1:106-860797 CATEGORY: Classification TARIFF NO.: 8903.91.0060 Ms. Sandra Thaxter J.L. Reardon Associates, Ltd. 36 Grandview Avenue Winthrop, MA 02152 RE: The tariff classification of a catamaran from the Soviet Union Dear Ms. Thaxter: In your letter dated February 18, 1991 you requested a tariff classification ruling. You have submitted a descriptive booklet. A catamaran is a pleasure boat with twin hulls that is propelled by paddles and sails. This sailing craft is designed for short cruises on rivers and lakes, as well as in coastal waters of large reservoirs and seas. The hulls are made of a bright color rubberized fabric. The imported catamaran is 16 feet long, weighs 75 kg (with packing) and can carry four passengers. The applicable subheading for the catamaran will be 8903.91.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for sailboats, without auxiliary motor, exceeding 4m but not exceeding 6.5m in length. The rate of duty will be 30 percent 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 New York Seaport