CLA-2-39:S:N:N1:106 812196
Mr. Charles M. Carroll
P.O. Box 215 - Main Street
South Freeport, ME 04078
RE: The tariff classification of plastic kayak paddles from
England
Dear Mr. Carroll:
In your letter dated June 22, 1995 you requested a tariff
classification ruling. You included descriptive literature with
your request.
The kayak paddles in question have thermoplastic blades and
either fiberglass or carbon fiber/epoxy shafts.
The applicable subheading for the kayak paddles will be
3926.90.3000, Harmonized Tariff Schedule of the United States
(HTS), which provides for plastic parts of canoes, racing shells,
pneumatic craft and pleasure boats which are not of a type
designed to be principally used with motors or sails. The rate
of duty will be 4.2 percent ad valorem.
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