The tariff classification of PVC inflatable boats from China
Issued February 22, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8903.10.0060
Headings: 8903
Product description
You submitted descriptive literature with your request. You inquire about the classification of 3 models of inflatable pleasure boats made of polyvinyl chloride (PVC). Model C066FA00335 - “Inflatable Military Kayak” is made of 22 gauge PVC, measures 125” in length with 5 air chambers and is suitable for 2 adults totaling no more than 360 lbs. Model C066FA00345 - “Inflatable Kayak” is made of 21 gauge PVC, measures 109” in length with 5 air chambers and is suitable for 1 adult weighing no more than 200 lbs. Model C066FA00346 - “Inflatable Kayak” is made of 21 gauge PVC, measures 132” in length with 11 air chambers and is suitable for 2 adults weighing no more than 360 lbs.
CBP rationale
The applicable subheading for the above-described PVC inflatable pleasure boats will be 8903.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for inflatable vessels for pleasure or sports, other.
Full text
NY R01438 February 22, 2005 CLA-2-89:RR:NC:MM:106 R01438 CATEGORY: Classification TARIFF NO.: 8903.10.0060 Mr. Troy Crago 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of PVC inflatable boats from China Dear Mr. Crago: In your letter dated February 11, 2005, you requested a tariff classification ruling. You submitted descriptive literature with your request. You inquire about the classification of 3 models of inflatable pleasure boats made of polyvinyl chloride (PVC). Model C066FA00335 - “Inflatable Military Kayak” is made of 22 gauge PVC, measures 125” in length with 5 air chambers and is suitable for 2 adults totaling no more than 360 lbs. Model C066FA00345 - “Inflatable Kayak” is made of 21 gauge PVC, measures 109” in length with 5 air chambers and is suitable for 1 adult weighing no more than 200 lbs. Model C066FA00346 - “Inflatable Kayak” is made of 21 gauge PVC, measures 132” in length with 11 air chambers and is suitable for 2 adults weighing no more than 360 lbs. The applicable subheading for the above-described PVC inflatable pleasure boats will be 8903.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for inflatable vessels for pleasure or sports, other. The rate of duty will be 2.4 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 Wholey at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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