NY
814433
September 19, 1995
CLA-2-89:R:N1:106 814433
CATEGORY: Classification
TARIFF NO.: 8901.10.0000
Mr. Lewis Adkins Can west Hovercraft
1576 Merklin Street White Rock, British Columbia V4B 5K2 Canada
RE: The tariff classification of light utility
hovercraft vessels from Canada
Dear Mr. Adkins:
In your letter dated August 28, 1995 you requested a tariff classification
ruling. You included descriptive literature with your request.
Your letter describes these vessels as light utility
hovercraft. You state that these craft
are principally used in commerce and in public safety endeavors, all of
which appear from the literature to be uses designed for the transport of
person. The literature shows 6 different models: 502B, 502L, 504B, 504L,
506LT and 509LT. The third number in each model designation tells the number
of seats for that model The first four models employ a single 100 HP
modified Honda engine, while the last two models employ two such engines.
The applicable subheading for these
hovercraft models will be 8901.10.0000, Harmonized Tariff Schedule of
the United States (HTS), which provides cruise ships, excursion boats and
similar vessels principally designed for the transport of persons. The rate
of duty will be free.
You also asked about the applicability of the "Jones Act" to these vessels.
Such questions should be directed to the Office of Regulations and Rulings,
Carrier Rulings Branch, U.S. Customs Service Headquarters, 1301 Constitution
Avenue, N.W., Washington D.C. 20229.
This ruling is being issued under the provisions of Section 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,
Roger J. Silvestri Director National Commodity Specialist Division |