The tariff classification of inflatable sailboats from the Czech Republic
Active· CBP ruling HQ N329179· Issued 2022-11-22
Ruling text
N329179 November 22, 2022 CLA-2-89:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8903.19.0000 Alfred Chan Sailing Awaits LLC 19539 81st Pl NE Kenmore, WA 98028 RE: The tariff classification of inflatable sailboats from the Czech Republic Dear Mr. Chan: In your letter dated November 4, 2022, you requested a tariff classification ruling. Pictures and other descriptive literature were submitted with your request. The items under consideration have been identified as Portable Inflatable Sailboats with an unladen weight of 150 pounds or less. They consist of a non-rigid inflatable hull with rigid frame superstructure, a stayed or freestanding mast, a centerboard or skegs, 40 square feet or more of fabric sail(s), a rudder with tiller, and ropes associated with setting and maintaining the trim of the sail(s) by users in a seated position. The inflatable sailboats are designed to be stored in duffle bags and transported by a motor vehicle. You suggested classifying the inflatable sailboats in subheadings 8903.21 through 8903.23, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Yachts and other vessels for pleasure or sports; row boats and canoes: Sailboats, other than inflatable, with or without auxiliary motor.” Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. General Note 3. (h) (vi) to the HTSUS states, “... a reference to “headings” encompasses subheadings indented thereunder.” The terms of subheadings 8903.21 through 8903.29 preclude classification of inflatable items, even sailboats, in this heading. Since the sailboats you are inquiring about are indeed inflatable, classifying them in these provisions would be incorrect. The applicable subheading for the Portable Inflatable Sailboats will be 8903.19.0000, HTSUS, which provides for “Yachts and other vessels for pleasure or sports; row boats and canoes: Inflatable (including rigid hull inflatable) boats: Other.” The general duty rate will be 2.4% 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 https://hts.usitc.gov/current. 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, please contact National Import Specialist Liana Alvarez at liana.alvarez@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division
Source: rulings.cbp.gov — ruling N329179, retrieved 2026-10-12T06:03:26Z, republished verbatim. This digest is informational; only CBP issues binding rulings.