The tariff classification of floating hull protectors from the United Kingdom

N362823 July 9, 2026 CLA-2-89:OT:RR:NC:N1:164 CATEGORY: Classification TARIFF NO.: 8907.90.0090 Rory Townsend-Seddon Happy Hull 25 Ditchling Rise, Unit 3 Brighton BN1 4QL United Kingdom RE: The tariff classification of floating hull protectors from the United Kingdom Dear Mr. Townsend-Seddon: In your letter dated July 2, 2026, you requested a tariff classification ruling regarding floating hull protectors from the United Kingdom. Product information was submitted with your request. The items under consideration are five models of floating hull protectors. They are described as floating structures designed to reduce marine growth on submerged hull surfaces by limiting water contact and movement. During use, the hull protectors are positioned on the water’s surface and secured to a marina berth with mooring lines. A vessel is then guided onto the floating protector’s upper surface where it will remain stationary. Once the vessel is positioned, standing water is routed away from the hull while outer bumpers stop additional water from entering the area. Based on the submitted information, the floating hull protectors primarily consist of reinforced, marine-grade polyvinyl chloride (PVC) materials, buoyant closed-cell foam, and laminated low-density polyethylene (LDPE) bubble material. The floating hull protectors will be imported fully assembled and ready to use in five sizes: extra small, small, medium, large, and extra large. Despite different sizes, you clarify that all models are identical in construction, materials, and principal use. You assert that the floating hull protectors will neither be attached to nor form a part of a vessel. Additionally, they will not function as a dock, pier, or fixed marine structure. You propose classification in subheading 8907.90, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the floating hull protectors will be 8907.90.0090, HTSUS, which provides for “Other floating structures (for example, rafts, tanks, cofferdams, landing-stages, buoys and beacons): Other: Other.” The general rate of duty will be Free. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (C.F.R.), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 C.F.R. 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Paul Taylor at paul.m.taylor@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division