The tariff classification of racing shells from Germany.

NY C85640 March 19, 1998 CLA-2-89:RR:NC:MM:106 C85640 CATEGORY: Classification TARIFF NO.: 8903.99.1500 Mr. William F. McGowan EurowSport, L.L.C. 5 Gerrish Street Brighton, MA 02135-1704 RE: The tariff classification of racing shells from Germany. Dear Mr. McGowan: In your letter dated March 17, 1998, a follow-up to your letter dated February 6, 1998, you requested a tariff classification ruling. The subject racing shells are primarily made of plastics, carbon/Kevlar and epoxy resins. They are made in various sizes, depending upon the number of persons using them. The racing shells incorporate the honeycomb/sandwich design found in racing boat construction. The applicable subheading for the racing shells will be 8903.99.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for row boats other than canoes. The rate of duty will be 3 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 J. Wholey at 212-466-5668. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division