HQ 113004: Foreign-Flag Pleasure vessel; Importation; HTSUSA

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 113004

                        February 9, 1994

VES-4-03-CO:R:IT:C 113004 GEV

CATEGORY:  Carriers

Hendrik N. Smit
37 C Avenue Hamoir Bte.5
B-1180 Bruxelles, Belgium

RE:  Foreign-Flag Pleasure vessel; Importation; HTSUSA

Dear Mr. Smit:

     This is in response to your letter dated January 13, 1994,
regarding the possible assessment of duty on your pleasure boat
upon its arrival in the United States.  Our ruling on this matter
is set forth below.

FACTS:

     A retired member of the United States Senior Foreign Service
has elected, upon retirement, to make his residence in Belgium. 
He has the status of a non-resident for IRS purposes.  He owns a
21' diesel-powered pleasure boat which he would like to bring to
the United States to explore the Intra Coastal Waterway during
several seasons.  The boat would be transported on a freighter and
unloaded in either Savannah, Georgia or Charleston, South Carolina.

ISSUE:

     Whether a pleasure vessel brought into the United States by
a non-resident to be used for his own pleasure purposes would be
subject to the assessment of duty pursuant to the HTSUSA.

LAW AND ANALYSIS:

     Pursuant to Additional U.S. Note 1, Chapter 89, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), vessels
brought into the Customs territory of the United States by non-
residents thereof for their own use in pleasure cruising shall be
admitted without formal Customs consumption entry or payment of
duty.
                              - 2 -
     
     We note your cite to   148.45, Customs Regulations (19 CFR 
  148.45) which provides that non-residents are entitled to entry
free of duty and internal revenue tax under subheading 9804.00.35
and Chapter 98, U.S. Note 3, HTSUSA, for, among other things, boats
that are imported in connection with the arrival of the non-
resident to be used in the United States only for the
transportation of the non-resident, his family and guests, and such
incidental carriage of articles as may be appropriate to his
personal use of the boat.

     Accordingly, in view of your status as a non-resident and your
intent to use the vessel for your own pleasure purposes in this
country, the vessel may be brought into the United States free of
duty and without formal Customs entry pursuant to the provisions
discussed above.  Informal entry of the vessel may be made pursuant
to    143.21 - 143.28, Customs Regulations (19 CFR    143.21 -
143.28).

HOLDING:

     A pleasure vessel brought into the United States by a non-
resident to be used for his own pleasure purposes would not be
subject to formal Customs entry and payment of duties pursuant to
Additional U.S. Note 1, Chapter 89, U.S. Note 3, Chapter 98,
HTSUSA.  Sections 148.45, 143.21 - 143.28, Customs Regulations (19
CFR    148.45, 143.21 - 143.28), noted.

                              Sincerely,




                              Arthur P. Schifflin
                              Chief