CLA-2-89:R:N1:106 814433
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