&&The product is a Hydrobike which consists of a powder coated aluminum lightweight frame, mounted on two high density rotationally molded plastic pontoons that are affixed to a running board with side decks.&&&&The watercraft has a steering column, rudder, drive shaft and propeller. It does not contain a motor. A self-propelled pedal powered drive system enables the watercraft to move in a forward or reverse motion while the rudder provides steering capability. A storage container and drink holders offers convenience to the user.&&

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&Heading 89.03 provides for yachts and other vessels for pleasure or sports; rowing boats and canoes.&&&&The Explanatory Notes to heading 89.03, in part, state “This heading includes pedalos (a type of pedal-operated float) inflatable craft and boats which can be folded or disassembled”.&&&&The term “vessel” is not defined in any legal or Explanatory Notes to the Customs Tariff. In these instances, the common ordinary meaning of a term is to be applied.&&&&In AP-2012-017, the Canadian International Trade Tribunal determined that “the term “vessel” commonly designates craft that can float and navigate on water. This understanding of the term “vessel” as a craft that can, at the basis, float and navigate is supported by the context in which it is used in the schedule to the Customs Tariff”.&&&&The Hydrobike is determined to be a other vessel for pleasure or sports and appropriately classified in heading 89.03.