NY 862936: The tariff classification of a sailing yacht from Canada

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                   NY 862936

                                   May 8, 1991


CLA-2-89:S:N:1:106-862936  

CATEGORY:  Classification

TARIFF NO.: 8903.91.0035  

Mr. Jacques Langlois
Flynn, Rivard
Case postale 190, station B
70, Dalhousie
bureau 500
Quebec, G1K 7A6, Canada

RE:  The tariff classification of a sailing yacht from Canada

Dear Mr. Langlois:

     In your letter dated April 23, 1991, on behalf of Mr. Marc
Belanger, Quebec, Canada, you requested a tariff classification
ruling.

     The imported merchandise is a 1980 sailing yacht that
measures 36 feet long and comes with a Westerbake 30 H.P.
auxiliary engine.
     
     The applicable subheading for the sailing yacht will be
8903.91.0035, Harmonized Tariff Schedule of the United States
(HTS), which provides for sailboats with auxiliary motor,
exceeding 9.2 m in length.  The rate of duty will be 1.5 percent
ad valorem.   
     
     Goods classifiable under subheading 8903.91.0035, HTS, which
originated in the territory of Canada, will be entitled to a 1
percent rate of duty under the United States-Canada Free Trade
Agreement upon compliance with all applicable regulations.
     
     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