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The tariff classification of pontoon base kits from Canada
Issued August 11, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E82262 (August 11, 1999)
Tariff classification
HTS codes: 7610.90.0080
Headings: 7610
Product description
As indicated by the submitted descriptive literature, the pontoon base kits consist of aluminum pontoons, floor cross members, supports and hardware. When assembled, these kits serve as either the base structure for a dock or foundation for a houseboat.
CBP rationale
The applicable subheading for the pontoon base kits will be 7610.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other structures of aluminum.
Full text
NY E82262 August 11, 1999 CLA-2-76:RR:NC:1:112 E82262 CATEGORY: Classification TARIFF NO.: 7610.90.0080 Mr. Kenneth A. Batty U-Fab Boats 1702 Russell Road, Unit B Ottawa, Ontario Canada, K1G 0M9 RE: The tariff classification of pontoon base kits from Canada Dear Mr. Batty: In your letter dated July 13, 1999 you requested a tariff classification ruling. As indicated by the submitted descriptive literature, the pontoon base kits consist of aluminum pontoons, floor cross members, supports and hardware. When assembled, these kits serve as either the base structure for a dock or foundation for a houseboat. The applicable subheading for the pontoon base kits will be 7610.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other structures of aluminum. The rate of duty will be 5.7 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 David Curran at 212-637-7049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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