The tariff classification of a "Kayak Boat Kit" from Canada.

NY G85186 December 18, 2000 CLA-2-89:RR:NC:MM:106 G85186 CATEGORY: Classification TARIFF NO.: 8903.99.0500 Ms. Judy Campbell W.Y. Moberly, Inc. Box 164 Sweetgrass, Montana 59484 RE: The tariff classification of a "Kayak Boat Kit" from Canada. Dear Ms. Campbell: In your letter dated November 27, 2000, on behalf of Waters Dancing Inc., you requested a tariff classification ruling. The article in question is a 'Kayak Boat Kit", identified as the Waters Dancing Lightning 17. The Lightning 17 is a full sized sea/touring kayak. These kits are complete kits of stitch and glue construction and include CNC router precut parts made from mahogany plywood. Parts include an adjustable seat, fiberglass cloth, bulkheads, hatches, deck hardware, paddle park, stainless steel nuts, bolts, washers and graphite. The kit also includes rubber gloves, small glue brushes, squeegee, mixing tubs and syringes. Other articles to be added later to the kit and not shipped with the kit in its imported condition include epoxy resin, hardener, pump set, special coating, special ratio pump set and varnish. In its imported condition, the unfinished, unassembled 'Kayak Boat Kit" has the essential character of a completed kayak. The applicable subheading for the "Kayak Boat Kit" will be 8903.99.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for other canoes. The rate of duty will be free. 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, National Commodity Specialist Division