What's the HS Code for "Kayak"?

HQ H251131 August 28, 2014 CLA-2OT:RR:CTF:TCM: H251131ERB CATEGORY: Classification TARIFF NO.: 8903.99.05 Mr. Byron Brown Lifetime Products Freeport Center, Bldg D-11 Clearfield, UT 84404 RE: Modification of NY N246367; Tariff classification of a kayak from China Dear Mr. Brown: U.S. Customs and Border Protection (CBP) issued Lifetime Products New York Ruling Letter (NY) N246367, dated October 25, 2013. NY N246367 pertains to the tariff classification under the Harmonized Tariff Schedule of the United States, (HTSUS) of a paddleboard and a kayak from China. We have since reviewed NY N246367 and find it to be in error with respect to the classification of the kayak, which is described in detail herein. Pursuant to §625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(i)), as amended by §623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice proposing to modify NY N246367 was published on July 23, 2014, in Volume 48, Number 29, of the Customs Bulletin. No comments were received in response to this notice. FACTS: According to NY N246367, there were two items submitted to CBP for classification. Photographs and descriptive literature describe the products as follows: the “Lifetime Teton Paddleboard,” model 90467 and the “Lifetime Daylite Kayak,” model 90102. The kayak is a blow-molded kayak that can be seated upon by a user. It is made from high density polyethylene plastic (HDPE), its dimensions are 96” (L) x 20” (W) x 9” (H) and it weighs 38 pounds. The kayak is used for recreational purposes. ISSUE: What is the proper classification of the subject kayak under the HTSUS. LAW AND ANALYSIS: 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. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The HTSUS provisions under consideration in this case are as follows: 8903. Yachts and other vessels for pleasure or sports; row boats and canoes: 8903.99 Other: Row boats and canoes which are not of a type designed to be principally used with motors or sails: 8903.99.05 Canoes 8903.99.15 Other Because the instant classification dispute occurs beyond the four-digit heading level, GRI 6 is implicated. GRI 6 states: For legal purposes, the classification of goods in the subheading of a heading shall be determined according to the terms of those subheadings and any related subheading notes, and mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter, and subchapter notes also apply, unless the context otherwise requires. In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, which constitute the official interpretation of the HTSUS at the international level, may be utilized. The ENs, although not dispositive or legally binding, provides a commentary on the scope of each heading, and is generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg 35127 (August 23, 1989). The EN to heading 8903, HTSUS, states, in pertinent part, the following: This heading includes…kayaks,… CBP has previously addressed the issue of the proper classification of kayaks. In HQ 088499, dated April 19, 1991, Customs ruled that kayaks are described by the term “canoe” because both vessels are characterized by lightness, maneuverability, versatility, ease of repair, silent operation and relatively inexpensive cost, as well as being best known for their application in leisure activities such as touring and camping, or racing and for formal drills and stunts. Given their similarities, it is proper that kayaks are classified under the subheading for “canoes.” See HQ 088499, supra, where CBP cited The Encyclopedia Americana (1989), definition of kayak and canoe to determine that kayaks are properly classified as a “canoe.” See also HQ H950019, dated November 5, 1991, (affirming HQ H088499, classifying a kayak under subheading 8903.99.05, HTSUS). There is no dispute that the products at issue here is a kayak. Therefore, the subject merchandise is properly classified under subheading 8903.99.05, HTSUS, which provides for, “Yachts and other vessels for pleasure or sport; row boats and canoes…Other: row boats and canoes which are not of a type designed to be principally used with motors or sails: Canoes.” HOLDING By application of GRI 1 and GRI 6, the subject kayak is provided for in heading 8903, HTSUS. It is specifically provided for under subheading 8903.99.05, HTSUS, which provides for, “Yachts and other vessels for pleasure or sports; row boats and canoes: Other: Row boats and canoes which are not of a type designed to be principally used with motors or sails: Canoes.” The column one, general rate of duty is free. Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at www.usitc.gov EFFECT ON OTHER RULINGS New York Ruling Letter N246367, dated October 25, 2013, is hereby MODIFIED. In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division

HQ 950019 November 5, 1991 CLA-2 CO:R:C:M 950019 KCC CATEGORY: Classification TARIFF NO.: 8903.99.05 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 

HQ 088499 April 19, 1991 CLA-2 CO:R:C:M 088499 DFC CATEGORY: Classification TARIFF NO.: 8903.99.0500 Mr. William J. LeClair Administrative and Regulatory Advisor Trans-Border Customs Services, Inc. One Trans-Border Drive, P.O. Box 800 Champlain, New York 12919 RE: Kayaks Dear Mr. LeClair: In a letter dated December 20, 1990, addressed to our Champlain Office, you inquired on behalf of L.P.A. Plastiques Ltee., Mansonville, Quebec, Canada, as to the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of kayaks manufactured in Canada. The descriptive literature submitted with your inquiry illustrates kayaks differing only in certain physical characteristics such as length, width, weight, height and volume. You maintain that a kayak is a canoe which is provided for under subheading 8903.99.05, HTSUSA, as yachts and other vessels for pleasure or sports, row boats and canoes, other, row boats and canoes which are not of a type designed to be principally used with motors or sails, canoes. ISSUE: Is a kayak classifiable under subheading 8903.99.05, HTSUSA, as a canoe, or is it classifiable under subheading 8903.99.15, HTSUSA, as a row boat? -2- LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to [the remaining GRI's taken in order]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes. The Encyclopedia Americana (1989) in its treatment of kayaks and canoes states in pertinent part as follows: KAYAK. . . . In its primitive form as developed by the Eskimo, a kayak is a light one man-canoe consisting of a wood or bone frame entirely covered with sealskins except for a round cockpit near the center where the paddler sits. (Emphasis added.) He faces forward and propels the kayak by left and right strokes with a double-bladed paddle. The Eskimo kayak, about 18 feet (5.5 meters) long and not more than 20 inches (51 cm) wide, is used for hunting and fishing. Elsewhere than in the Arctic, the kayak is used in sports and leisure activities such as surfing, white-water racing, and touring streams and lakes. Sporting kayaks are usually made of fiberglass. They may have a one-, two-, or four-man capacity and a length as great as 36 feet (11 meters). See also Canoe and Canoeing. CANOE AND CANOEING. The canoe is a light, somewhat fragile water craft, pointed at both ends and propelled by means of a paddle or paddles, although a sail or an outboard motor is sometimes used. Canoes that are open from end to -3- end are often referred to as the Canadian type; those that are completely covered or "decked," except for a well or cockpit where the paddler sits, are known as kayaks (Emphasis added.) The Canadian-type canoe is generally propelled with single-bladed paddles. In both type of craft the paddler faces the bow. The canoe and kayak are two of the very few primitive or native craft that have survived among modern water craft. Both are characterized by lightness, maneuverability, versatility, ease of repair, silent operation, and relatively inexpensive cost. The canoe is widely used for economic and industrial purposes, including prospecting, mining, lumbering, and surveying, and is valued for a variety of governmental projects relevant to parks and forests. But the canoe and kayak are best know for their application in leisure activities such as touring and camping. They are also used for racing and for formal drills and stunts. In view of the foregoing, it is our position that the kayaks under consideration fall within the term "canoes" and by reason of GRI 1 and GRI 6 are classifiable under item 8903.9905 HOLDING: The kayaks are entitled to free entry under subheading 8903.99.05, HTSUSA. Sincerely, John Durant, Director Commercial Rulings Division 6cc AD NY 1cc DD Seattle Wash 1cc DD Detroit 1cc legal reference 1cc Port Dir Blaine Wash 1cc Port Dir Champlain NY cahill library/peh 088499wp

NY G85186 December 18, 2000 CLA-2-89:RR:NC:MM:106 G85186 CATEGORY: Classification TARIFF NO.: 8903.99.0500 Ms. Judy Campbell W.Y. Moberly, Inc. Box 164 Sweetgrass, Montana 59484 RE: The tariff classification of a "Kayak Boat Kit" from Canada. Dear Ms. Campbell: In your letter dated November 27, 2000, on behalf of Waters Dancing Inc., you requested a tariff classification ruling. The article in question is a 'Kayak Boat Kit", identified as the Waters Dancing Lightning 17. The Lightning 17 is a full sized sea/touring kayak. These kits are complete kits of stitch and glue construction and include CNC router precut parts made from mahogany plywood. Parts include an adjustable seat, fiberglass cloth, bulkheads, hatches, deck hardware, paddle park, stainless steel nuts, bolts, washers and graphite. The kit also includes rubber gloves, small glue brushes, squeegee, mixing tubs and syringes. Other articles to be added later to the kit and not shipped with the kit in its imported condition include epoxy resin, hardener, pump set, special coating, special ratio pump set and varnish. In its imported condition, the unfinished, unassembled 'Kayak Boat Kit" has the essential character of a completed kayak. The applicable subheading for the "Kayak Boat Kit" will be 8903.99.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for other canoes. The rate of duty will be free. 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 Patrick J. Wholey at 212-637-7036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

N246367 October 25, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.29.0080; 8903.99.1500 Mr. Bryon Brown Lifetime Products Freeport Center, Bldg D-11 Clearfield, UT 84404 RE: The tariff classification of a paddleboard and kayak from China Dear Mr. Brown: In your letter dated September 16, 2013, you requested a tariff classification ruling. Photographs and descriptive literature for the “Lifetime Teton Paddleboard,” model 90467, and the “Lifetime Daylite Kayak,” model 90102, were received with your inquiry. The dimensions of the paddleboard are 120”(L) x 36”(W) x 8”(H) and it weighs 60 lbs. It is a stand up blow-molded unit made from High Density Polyethylene plastic (HDPE). Some of the features include a textured deck for added traction, a removable fin, a leash attachment hook, 4 handles for easy carrying, and front bungee cords for storage. The paddleboard comes with the paddle and 6-liter storage bag. The second item, the “Lifetime Daylite Kayak,” is a blow-molded kayak that can be sat on.  The kayak is also made from HDPE.  Its dimensions are 96”(L) x 30”(W) x 9”(H) and it weighs 38 lbs. The kayak is used for recreational purposes.  The applicable subheading for the “Lifetime Teton Paddleboard” will be 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…Water skis, surf boards, sail boards and other water sport equipment; parts and accessories thereof: Other, Other." The rate of duty will be free. The classification for the “Lifetime Daylite Kayak” will be 8903.99.1500, HTSUS, which provides for "Yachts and other vessels for pleasure or sports; row boats and canoes: . . . Other: . . . row boats and canoes which are not of a type designed to be principally used with motors or sails: . . . Other." The duty rate is 2.7%. 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 James Forkan at (646) 733-3025. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

 N300920 October 25, 2018 CLA-2-89:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8903.99.0500 John Burhans Burhans Global Logistics and Compliance 239 Georgetown Road Weston, CT 06883 RE: The tariff classification of a sit on top kayak from China Dear Mr. Burhans: In your letter dated October 2, 2018, you requested a tariff classification ruling on behalf of your client Marc Pelland, Kayak Distribution Inc. of Oceanside, California. The item under consideration has been identified as a Sit on Top Kayak (SOT kayak). The SOT kayak is a molded polyethylene plastic that measures 279 centimeters (cm) in length and 72.1 cm in width, and weighs 14.5 kilograms (kg). It has a molded seat and back rest for convenience and has a maximum displacement of 113 kg. You state that the SOT kayak is meant for small paddle trips into typically calm bodies of water. They lack the haul design for strength and/or maneuverability required for whitewater river paddling or sharp pointed haul for piercing through rough surf. You suggest classification of the sit on top kayak under 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sports articles and equipment, including those used in water sports. We disagree, as CBP has previously addressed the issue of the proper classification of kayaks in Headquarters Ruling Letter H251131 of August 28, 2014. The applicable subheading for the Sit on Top Kayak will be 8903.99.0500, HTSUS, which provides for “Yachts and other vessels for pleasure or sports; row boats and canoes: Other: Row boats and canoes which are not of a type designed to be principally used with motors or sails: Canoes.” The general duty rate will be Free. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS.  Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).  Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 8903.99.0500, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8903.99.0050, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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

NY 856059 Oct 4, 1990 CLA-2-89:S:N:N1:106-856059 CATEGORY: Classification TARIFF NO.: 8903.99.1500 Ms. Nancy A. Bundt A.N. Deringer, Inc. 1010 Niagara Street Buffalo, NY 14213 RE: The tariff classification of personal watercraft from Canada Dear Ms. Bundt: In your letter dated September 10, 1990, on behalf of Powell Enterprises, Belleville, Ontario, Canada, you requested a tariff classification ruling. You have submitted literature describing three types of rowing boats. The sport shell (scull) is a one person rowing boat that may be used as an entry level craft for recreational rowers. It is designed for sculling in rough or calm water. The shell is made of a lightweight, durable, fiberglass construction. The riggers are made of stainless steel. This boat measures 18 feet long by 2.25 feet wide (unrigged) or 5.25 feet wide (rigged). The sport blade (kayak) is a one person rowing boat that features a deep V-bow that can handle any water conditions from a quiet paddle on a lake to smashing through ocean swells. The sport blade features a fiberglass shell with stainless steel riggers. This boat is 14 feet long, has a beam of 26 inches, weighs 45 pounds and can carry a maximum load of 360 pounds. The sport double blade (kayak) is a two person rowing boat that can be maneuvered by two paddles or one, from either cockpit. The double sport blade has a fiberglass shell with stainless steel riggers. This boat is 16 feet long, has a beam of 31 inches, weighs 65 pounds and can carry a maximum load of 800 pounds. The applicable subheading for the sport shell (scull), sport blade (kayak) and double sport blade (kayak) will be 8903.99.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for row boats which are not of a type designed to be principally used with motors or sails, other. The rate of duty will be 4 percent ad valorem. Goods classifiable under subheading 8903.99.1500, HTS, which originated in the territory of Canada, will be entitled to a 3.2 percent rate of duty under the United States-Canada Free Trade Agreement upon compliance with all applicable regulations. 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

HQ 965997 November 25, 2002 CLA-2 RR:CR:GC 965997 DSS CATEGORY: Classification TARIFF NO.: 8903.99.15 Acting Port Director of Customs Portland Area P.O. Box 55580 Portland, OR 97238 RE: Further Review of Protest 2904-02-100261; Racing Shells Dear Port Director: This is in response to the request for Further Review of Protest No. 2904-02-100261, dated September 17, 2002, filed by James Sims, regarding the tariff classification of racing shells under the Harmonized Tariff Schedule of the United States (HTSUS). The entry was liquidated on September 13, 2002, and this protest was timely filed on September 17, 2002. FACTS: The product at issue is racing shells. The protestant has submitted several drawings and photographs of shells, kayaks, and canoes. Shells are made in various sizes to accommodate one or several users. The protestant reports the subject racing shells are primarily made of plastics, and epoxy resins, and they incorporate the “honeycomb/sandwich” design found in racing boat construction. The racing shells were entered under subheading 8903.99.05, HTSUS, as “canoes which are not of a type designed to be principally used with motors or sails.” However, the entry was liquidated under the subheading 8903.99.15, as “row boats and canoes, other.” You relied on New York Ruling (NY) C85640, dated March 19, 1998, which classified rowing shells under subheading 8903.99.15, HTSUS. The protestant claims that the only difference between canoes and kayaks, which are classified under subheading 8903.99.05, HTSUS, and row boats, which are classified under 8903.99.15, HTSUS, is that users of canoes and kayaks face forward and that users of racing shells face backward. The protestant also cites Headquarters Ruling (HQ) 088499 in support of this protest, in which Customs classified “kayaks” as canoes for purposes of classification under the HTSUS. The protestant then states that canoes, kayaks, and racing shells are made of similar materials and have similar shapes. The protestant references descriptions of the racing shells at issue, claiming that racing shells are similar to the kayaks described in HQ 088499 in terms of length, width, weight, height, and volume. The HTSUS provisions under consideration are as follows: Yachts and other vessels for pleasure or sports; row boats and canoes: ************ Other: Row boats and canoes which are not of a type designed to be principally used with motors or sails: 8903.99.05 Canoes 8903.99.15 Other ISSUE: Is the proper tariff classification for racing shells under subheading 8903.99.05, HTSUS as canoes, or under subheading 8903.99.15, HTSUS as row boats? LAW AND ANALYSIS: 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. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes. In interpreting the headings and subheadings, Customs looks to the Harmonized Commodity Description and Coding System Explanatory Notes (ENs). Although not legally binding, they provide a commentary on the scope of each heading of the HTSUS. It is Customs practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989). None of the terms at issue here, i.e., kayak, canoe and row boat, are defined in legal notes to the HTSUS, nor are they described in the ENs. In such cases, tariff terms are normally construed in accordance with their common and commercial meanings, which are presumed to be the same. See United States v. C.J. Tower & Sons, 48 CCPA 21, C.A.D. 770 (1961), and related cases. In determining the common meaning of a term, it is appropriate to consult dictionaries, lexicons and other reliable sources of information. Merriam Webster’s Collegiate Dictionary (10th ed. 2002) defines a row boat as “a small boat designed to be rowed.” It defines rowing as a “[a means] to propel a boat by means of oars.” Therefore under this definition, a racing shell can be described as a “row boat,” and it can be classified under subheading 8903.99, HTSUS. This is further reinforced by reviewing the ENs, which state that Chapter 89, HTSUS, “covers ships, boats and vessels of all kinds (whether or not self propelled) . . . ” Chapter 89, EN 89.03, states that “[t]his heading includes yachts, marine jets and other sailboats and motorboats, dinghies, kayaks, sculls, skiffs, pedalos (a type of pedal-operated float), sports fishing vessels, inflatable craft and boats which can be folded or disassembled. This heading also covers lifeboats propelled by oars” (emphasis added). Merriam Webster’s Collegiate Dictionary defines a scull, in part as “ . . . a racing shell propelled by one or two persons using sculls [type of oar, usually less than 10 feet long.]” Taken together, these sources support classification of racing shells in subheading 8903.99, HTSUS. The next issue is whether a racing shell can be classified as a canoe or a row boat. The protestant cites HQ 088499 in support of his contention that racing shells are similar to kayaks and canoes and should be classified as canoes. In HQ 088499, we noted that kayaks and canoes had similar form, design, and size; they both can be propelled by users who paddle the craft from the center; and in both craft, the users faced forward. Shells are narrow boats that are rowed. Shell rowers propel the craft with oars rather than paddles; by design, the oars are usually attached to the boat or fitted between two pins on the side of the boat by oar locks or gunnels which act as a fulcrum. This is because the oar acts as a lever in a succession of strokes to propel the boat. According to the Encyclopedia Britannica, in order to propel the boat: The oarsman, seated with his feet resting on a brace, or stretcher, covers (dips) his blade square in the water (the entry). Then [the oarsman] uses his legs, shoulders, and body weight to exert pressure against the oar, which functions as a lever turning around its fulcrum to drive the craft past the point of entry [of the oar into the water]. He completes the stroke by lifting the blade out of the water (the finish) and swings forward to begin the cycle again. . . . Fundamental factors in the mechanics of rowing are the position of the oar button, the height of the rigging [braces supporting the oarlock], the setting of the thole or swivel pin, and outboard length of the oar, which together determine the amount of leverage available. Modern boats may have other devices designed to keep the oars from slipping overboard. Racing shells are generally propelled with single-bladed oars, not paddles. Further these oars, are usually locked into place by anchors, pins or braces called rigging, as opposed to being held freely in the hands of the paddler, as is the case for canoes and kayaks. Rowers in racing shells sit in movable seats that run along tracks in order to make the rowing motion more efficient; paddlers in canoes and kayaks generally sit in stationary seats. Moreover, in racing shells the user generally faces the stern, as in row boats, rather than facing the bow, as in canoes and kayaks. Therefore, racing shells can be distinguished from canoes and kayaks, based on the method of propulsion (rowing versus paddling), as well as, generally speaking, the direction the user faces. Therefore, based on the foregoing analysis, we conclude that the racing shells at issue are within the common meaning of the term “row boat” and are classifiable under subheading 8903.99.15, HTSUS, as boats that are rowed. This conclusion is consistent with NY C85640, dated March 19, 1998, previously cited. HOLDING: Under the authority of GRI 1, the racing shells are provided for in heading 8903. They are classifiable under subheading 8903.99.15, as “Yachts and other vessels for pleasure or sports; row boats and canoes: . . . Other: . . . row boats and canoes which are not of a type designed to be principally used with motors or sails: . . . Other.” Accordingly, this protest should be DENIED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.gov, by means of the Freedom of Information Act, and other methods of public distribution. Sincerely, /s/ Myles B. Harmon Acting Director, Commercial Rulings Division