CLA-2 CO:R:C:M 950019 KCC
District Director
U.S. Customs Service
Main and Stebbins Streets
PO Building
P.O. Box 1490
St. Albans, Vermont 05478
RE: Protest No. 020191100148; kayak; canoe; 088499; 089047
Dear Sir:
This is in response to the request for Further Review of
Protest No. 020191100148, dated March 11, 1991, regarding the
tariff classification of kayaks under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
FACTS:
The merchandise under consideration is kayaks. Upon
importation into the U.S., you liquidated the kayaks under
subheading 8903.99.15, HTSUSA, which provides for "Yachts and
other vessels for pleasure or sports; row boats and
canoes...Other...Other...Row boats and canoes which are not of a
type designed to be principally used with motors or
sails...Other." You relied on New York Ruling (NYR) 856059 dated
October 4, 1990, which classified certain kayaks under subheading
8903.99.15, HTSUSA.
The Protestant, Trans-Border Customs Services Inc., contends
that the kayaks are properly classified under subheading
8903.99.05, as "Yachts and other vessels for pleasure or sports;
row boats and canoes...Other...Other...Row boats and canoes which
are not of a type designed to be principally used with motors or
sails...Canoes." The Protestant states that a kayak's design and
use is the same as a canoe. Moreover, the Protestant cites
Websters Dictionary which describes a kayak as "an Eskimo Seal-
Skin Canoe." While the kayaks under consideration are not seal
skin covered, they are shaped and used in the same manner as an
Eskimo kayak.
ISSUE:
What is the proper tariff classification of a kayak under
the HTSUSA?
LAW AND ANALYSIS:
Headquarters Ruling Letter (HRL) 088499 dated August 19,
1991, dealt with the classification of kayaks. Customs ruled
that kayaks are categorized under the term "canoe" and,
therefore, are classified under subheading 8903.99.05, HTSUSA.
The decision was based on an examination of the term "kayak" and
"canoe" in the Encyclopedia Americana (1989). Additionally,
Customs revoked NYR 856059 on August 19, 1991, in HRL 089047.
Based upon the above discussed rulings, the kayaks in question
are classified under subheading 8903.99.05, HTSUSA.
HOLDING:
The kayaks are properly classified under subheading
8903.99.05, HTSUSA, which provides for "Yachts and other vessels
for pleasure or sports; row boats and canoes...Other...Other...
Row boats and canoes which are not of a type designed to be
principally used with motors or sails...Canoes." This protest
should be granted. A copy of this decision should be attached to
the Customs Form 19 and mailed to the protestant as part of the
notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division