Imported Vessels Classified as Excursion Boats; Declaration Accepted Without Further Scrutiny Due to Passenger Capacity and Use.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Classification of imported goods - two vessels declared as ‘Excursion Boat Monterey 180 FSW/Volvo Penta 3.0 GL; 135 HP’ - The declared classification prevails by default without going into its merit; of course, the capacity of the imported vessels for carrying up to eight passengers and some luggage, implying unsuitability for endurance and speed that are hallmarks of vessels for sports and pleasure, immunizes the declaration in the bills of entry from being discarded. - AT....