The tariff classification of a sailboat from Canada

N018152 October 26, 2007 CLA-2-89:OT:RR:E:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8903.91.0035 Mr. Paul Stoulig PO Box 573 5496 US HWY 11N Purvis, MS 39475 RE: The tariff classification of a sailboat from Canada Dear Mr. Stoulig: In your letter dated October 5, 2007 you requested a tariff classification ruling. In your request you state that the vessel in question is 44 feet in length and, while unfinished, is able to motor to its destination in the United States. You included a photograph of the vessel with your request as follows: The applicable subheading for the sailboat will be 8903.91.0035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sailboats, with auxiliary motor, exceeding 9.2 m in length. The general rate of duty will be 1.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Wholey at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division