Chapter 89: Ships, boats and floating structures
HTS heading 8903: Yachts and other vessels for pleasure or sports; row boats and canoes
53 numbered lines under heading 8903, including 40 10-digit statistical lines. The first six digits are the international HS subheading; the general column is the normal US duty rate.
| HTS code | Description | Unit | General | Special | Column 2 |
|---|---|---|---|---|---|
| 8903 | Yachts and other vessels for pleasure or sports; row boats and canoes: | ||||
| Inflatable (including rigid hull inflatable) boats: | |||||
| 8903.11.00 | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kgNote: See 9903.90.08. | 2.4% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | |
| Valued over $500: | |||||
| 8903.11.00.15 | With attached rigid hull | No. | |||
| 8903.11.00.20 | Other | No. | |||
| 8903.11.00.60 | Other | No. | |||
| 8903.12.00 | Not designed for use with a motor and unladen (net) weight not exceeding 100 kgNote: See 9903.90.08. | 2.4% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | |
| Valued over $500: | |||||
| 8903.12.00.15 | With attached rigid hull | No. | |||
| 8903.12.00.20 | Other | No. | |||
| 8903.12.00.60 | Other | No. | |||
| 8903.19.00.00 | OtherNote: See 9903.90.08. | No. | 2.4% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% |
| Sailboats, other than inflatable, with or without auxiliary motor: | |||||
| 8903.21.00 | Of a length not exceeding 7.5 m | 1.5% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | |
| 8903.21.00.10 | With auxiliary motor | No. | |||
| Other: | |||||
| 8903.21.00.30 | Of a length not exceeding 4 m | No. | |||
| 8903.21.00.35 | Of a length exceeding 4 m but not exceeding 6.5 m | No. | |||
| 8903.21.00.40 | Of a length exceeding 6.5 m but not exceeding 7.5 m | No. | |||
| 8903.22.00 | Of a length exceeding 7.5 m but not exceeding 24 m | 1.5% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | |
| With auxiliary motor: | |||||
| 8903.22.00.15 | Of a length exceeding 7.5 m but not exceeding 9.2 m | No. | |||
| 8903.22.00.20 | Of a length exceeding 9.2 m | No. | |||
| Other: | |||||
| 8903.22.00.25 | Of a length exceeding 7.5 m but not exceeding 9.2 m | No. | |||
| 8903.22.00.60 | Of a length exceeding 9.2 m | No. | |||
| 8903.23.00 | Of a length exceeding 24 m | 1.5% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | |
| 8903.23.00.15 | With auxiliary motor | No. | |||
| 8903.23.00.20 | Other | No. | |||
| Motorboats, other than inflatable, not including outboard motorboats: | |||||
| 8903.31.00 | Of a length not exceeding 7.5 mNote: See 9903.90.08. | 1.5% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | |
| Inboard/outdrive: | |||||
| 8903.31.00.15 | Cabin cruisers | No. | |||
| 8903.31.00.20 | Other | No. | |||
| 8903.31.00.25 | Other | No. | |||
| 8903.32.00 | Of a length exceeding 7.5 m but not exceeding 24 mNote: See 9903.90.08. | 1.5% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | |
| Inboard/outdrive: | |||||
| 8903.32.00.15 | Cabin cruisers | No. | |||
| 8903.32.00.20 | Other | No. | |||
| 8903.32.00.25 | Other | No. | |||
| 8903.33.00 | Of a length exceeding 24 mNote: See 9903.90.08. | 1.5% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | |
| Inboard/outdrive: | |||||
| 8903.33.00.15 | Cabin cruisers | No. | |||
| 8903.33.00.20 | Other | No. | |||
| 8903.33.00.25 | Other | No. | |||
| Other: | |||||
| 8903.93 | Of a length not exceeding 7.5 m: | ||||
| Row boats and canoes which are not of a type designed to be principally used with motors or sails: | |||||
| 8903.93.05.00 | Canoes | No. | Free | 35% | |
| 8903.93.15.00 | Other | No. | 2.7% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 45% |
| 8903.93.20 | Outboard motorboats | 1% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | |
| With hulls of metal: | |||||
| 8903.93.20.15 | Not exceeding 5 m in length | No. | |||
| 8903.93.20.30 | Exceeding 5 m in length | No. | |||
| With hulls of reinforced plastics: | |||||
| 8903.93.20.45 | Not exceeding 5 m in length | No. | |||
| 8903.93.20.60 | Exceeding 5 m in length | No. | |||
| 8903.93.20.75 | Other | No. | |||
| 8903.93.90.00 | OtherNote: See 9903.90.08. | No. | 1% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% |
| 8903.99 | Other: | ||||
| Row boats and canoes which are not of a type designed to be principally used with motors or sails: | |||||
| 8903.99.06.00 | Canoes | No. | Free | 35% | |
| 8903.99.16.00 | Other | No. | 2.7% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 45% |
| 8903.99.21 | Outboard motorboats | 1% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | |
| 8903.99.21.10 | With hulls of metal | No. | |||
| 8903.99.21.20 | With hulls of reinforced plastics | No. | |||
| 8903.99.21.90 | Other | No. | |||
| 8903.99.91.00 | OtherNote: See 9903.90.08. | No. | 1% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% |
Statistical (10-digit) lines without a rate use the rate of the 8-digit line above them. Additional duties such as Section 301 and Section 232 may apply; check them with the tariff checker.
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Request a free auditSource: Harmonized Tariff Schedule of the United States, 2026 HTS Revision 20 (effective 2026-09-28), U.S. International Trade Commission (hts.usitc.gov), imported 2026-10-07. Reference only; not legal or customs advice or a binding classification. Additional duties under Chapter 99 may apply. ShipWave is not affiliated with the USITC or U.S. Customs and Border Protection.