The tariff classification of a kayak paddle from China.
Active· CBP ruling HQ N068055· Issued 2009-07-29
Ruling text
N068055 July 30, 2009 CLA-2-39:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 3926.90.3000 Mr. John Mulvihill UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of a kayak paddle from China. Dear Mr. Mulvihill: In your letter dated June 16, 2009 you requested a tariff classification ruling on behalf of your client, Future Beach Leisure Products Corp. A brief description and a sample which will be returned as requested were submitted. The article is a two piece kayak paddle which will, according to our phone conversation, be imported in the semi-assembled, but complete condition, as presented. The only assembly would be the joining of the two halves of the paddle shaft at their ends by means of a locking pressure pin. At the end of each of the two sections of anodized aluminum shaft a polypropylene plastic kayak paddle blade is attached. When assembled and at its full extension, the kayak paddle measures approximately seven feet in length. The applicable subheading for the kayak paddle will be 3926.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: parts for… pleasure boats of heading 8903; …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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 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 Mark Palasek at (646) 733-3013. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
Source: rulings.cbp.gov — ruling N068055, retrieved 2026-10-12T05:55:55Z, republished verbatim. This digest is informational; only CBP issues binding rulings.