The tariff classification of a catamaran from England

NY 872342 March 20, 1992 CLA-2-89:S:N:N1:106-872342 CATEGORY: Classification TARIFF NO.: 8903.91.0035 Mr. William J. Johnson 450 Bow Line Road Naples, FL 33940 RE: The tariff classification of a catamaran from England Dear Mr. Johnson: In your letter dated March 5, 1992 you requested a tariff classification ruling. You submitted descriptive literature with your request. A catamaran is a double-hull sailboat that may be equipped with an auxiliary motor. In a telephone conversation with this office on March 17, 1992, you indicated the vessel will be imported with a motor. The literature states that the hull is made of glass reinforced plastic (fiberglass). The catamaran measures 32 feet long, 17 feet 3 inches wide (beam), and weighs 8,500 pounds. The vessel features a fully battened mainsail and a headsail, two electric bilge pumps, and an alloy mast and boom. Steering is accomplished by twin rudders operated by a wheel and cable system. The catamaran is also powered by a 3-cylinder Honda outboard motor that is mounted on a stainless cradle which allows it to be raised and lowered for sailing. Accommodations include a cockpit area (with wheel and instruments), forward cabins (port and starboard), aft cabins (port and starboard), a saloon/navigation area, a workshop/storage area, and a galley. The applicable subheading for the subject catamaran will be 8903.91.0035, Harmonized Tariff Schedule of the United States (HTS), which provides for other sailboats, with auxiliary motor, exceeding 9.2 m in length. The rate of duty will be 1.5 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