Vessel classification turns on actual presentation and use; a casino-fitted ship falls under pleasure vessel heading, not passenger carriage.

Classification of an imported casino vessel depended on the form in which it was presented for assessment, not on its earlier design or registration. The vessel's decks were fitted out with casino games, chairs and stools, and the layout was arranged for gaming rather than regular passenger carriage. On those facts, it could not be treated as a cruise ship or passenger vessel under Heading 8901; it was more appropriately classifiable as a vessel for pleasure or sports under Heading 8903. The tariff interpretation, HSN notes and cited decisions supported classification by actual presentation and intended use, and the challenge to the impugned order failed.

---

---

Issues: Whether the imported casino vessel was classifiable under Heading 8901 as a cruise ship or passenger vessel, or under Heading 8903 as a vessel for pleasure or sports.

Analysis: Classification of imported goods must be determined on the basis of the form in which they are imported and presented for assessment. The examination report showed that casino games, chairs and stools occupied all three decks, with the layout arranged for gaming and not for regular passenger carriage. On those facts, the vessel could not be treated as a passenger or cruise vessel merely because it had earlier been designed or registered differently. The cited decisions on design, use, HSN notes and tariff interpretation supported the view that a vessel fitted out for casino activity and used for pleasure is more appropriately classifiable under Heading 8903.

Conclusion: The vessel was correctly classified under Heading 8903 and not under Heading 8901, and the challenge to the impugned order failed.

---