The electric surfboard is a surfboard designed to surf in water requiring no waves or boats to pull or push it. It is propelled by a small motor mounted below the board on a three-foot mast and a fin that goes down into the water. The complete board is made up of a surfboard, a hydrofoil (mast and fin), a battery within the surfboard, and a motor controlled by a handheld remote. Also included in this “set put up for retail sale,” are the tools and hardware to connect the mast and fin to the surfboard.
[1] Please importantly note that only the relevant portion of the related is displayed above. You may refer to the said customs ruling for the entire ruling explanation.
[1]. https://rulings.cbp.gov/ruling/N320329