HTS heading 8903
Yachts and other vessels for pleasure or sports; row boats and canoes — 53 codes under this heading, with the duty on each.
| Code | Description | General rate | Units |
|---|---|---|---|
| 8903 | Yachts and other vessels for pleasure or sports; row boats and canoes + Ch. 99 | not stated | — |
| 8903.11.00 | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg + Ch. 99 | 2.4% | — |
| 8903.11.00.15 | With attached rigid hull + Ch. 99 | 2.4% (inherited from 8903.11.00) | No. |
| 8903.11.00.20 | Other + Ch. 99 | 2.4% (inherited from 8903.11.00) | No. |
| 8903.11.00.60 | Other + Ch. 99 | 2.4% (inherited from 8903.11.00) | No. |
| 8903.12.00 | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg + Ch. 99 | 2.4% | — |
| 8903.12.00.15 | With attached rigid hull + Ch. 99 | 2.4% (inherited from 8903.12.00) | No. |
| 8903.12.00.20 | Other + Ch. 99 | 2.4% (inherited from 8903.12.00) | No. |
| 8903.12.00.60 | Other + Ch. 99 | 2.4% (inherited from 8903.12.00) | No. |
| 8903.19.00.00 | Other + Ch. 99 | 2.4% | No. |
| 8903.21.00 | Of a length not exceeding 7.5 m + Ch. 99 | 1.5% | — |
| 8903.21.00.10 | With auxiliary motor + Ch. 99 | 1.5% (inherited from 8903.21.00) | No. |
| 8903.21.00.30 | Of a length not exceeding 4 m + Ch. 99 | 1.5% (inherited from 8903.21.00) | No. |
| 8903.21.00.35 | Of a length exceeding 4 m but not exceeding 6.5 m + Ch. 99 | 1.5% (inherited from 8903.21.00) | No. |
| 8903.21.00.40 | Of a length exceeding 6.5 m but not exceeding 7.5 m + Ch. 99 | 1.5% (inherited from 8903.21.00) | No. |
| 8903.22.00 | Of a length exceeding 7.5 m but not exceeding 24 m + Ch. 99 | 1.5% | — |
| 8903.22.00.15 | Of a length exceeding 7.5 m but not exceeding 9.2 m + Ch. 99 | 1.5% (inherited from 8903.22.00) | No. |
| 8903.22.00.20 | Of a length exceeding 9.2 m + Ch. 99 | 1.5% (inherited from 8903.22.00) | No. |
| 8903.22.00.25 | Of a length exceeding 7.5 m but not exceeding 9.2 m + Ch. 99 | 1.5% (inherited from 8903.22.00) | No. |
| 8903.22.00.60 | Of a length exceeding 9.2 m + Ch. 99 | 1.5% (inherited from 8903.22.00) | No. |
| 8903.23.00 | Of a length exceeding 24 m + Ch. 99 | 1.5% | — |
| 8903.23.00.15 | With auxiliary motor + Ch. 99 | 1.5% (inherited from 8903.23.00) | No. |
| 8903.23.00.20 | Other + Ch. 99 | 1.5% (inherited from 8903.23.00) | No. |
| 8903.31.00 | Of a length not exceeding 7.5 m + Ch. 99 | 1.5% | — |
| 8903.31.00.15 | Cabin cruisers + Ch. 99 | 1.5% (inherited from 8903.31.00) | No. |
| 8903.31.00.20 | Other + Ch. 99 | 1.5% (inherited from 8903.31.00) | No. |
| 8903.31.00.25 | Other + Ch. 99 | 1.5% (inherited from 8903.31.00) | No. |
| 8903.32.00 | Of a length exceeding 7.5 m but not exceeding 24 m + Ch. 99 | 1.5% | — |
| 8903.32.00.15 | Cabin cruisers + Ch. 99 | 1.5% (inherited from 8903.32.00) | No. |
| 8903.32.00.20 | Other + Ch. 99 | 1.5% (inherited from 8903.32.00) | No. |
| 8903.32.00.25 | Other + Ch. 99 | 1.5% (inherited from 8903.32.00) | No. |
| 8903.33.00 | Of a length exceeding 24 m + Ch. 99 | 1.5% | — |
| 8903.33.00.15 | Cabin cruisers + Ch. 99 | 1.5% (inherited from 8903.33.00) | No. |
| 8903.33.00.20 | Other + Ch. 99 | 1.5% (inherited from 8903.33.00) | No. |
| 8903.33.00.25 | Other + Ch. 99 | 1.5% (inherited from 8903.33.00) | No. |
| 8903.93 | Of a length not exceeding 7.5 m + Ch. 99 | not stated | — |
| 8903.93.05.00 | Canoes + Ch. 99 | Free | No. |
| 8903.93.15.00 | Other + Ch. 99 | 2.7% | No. |
| 8903.93.20 | Outboard motorboats + Ch. 99 | 1% | — |
| 8903.93.20.15 | Not exceeding 5 m in length + Ch. 99 | 1% (inherited from 8903.93.20) | No. |
| 8903.93.20.30 | Exceeding 5 m in length + Ch. 99 | 1% (inherited from 8903.93.20) | No. |
| 8903.93.20.45 | Not exceeding 5 m in length + Ch. 99 | 1% (inherited from 8903.93.20) | No. |
| 8903.93.20.60 | Exceeding 5 m in length + Ch. 99 | 1% (inherited from 8903.93.20) | No. |
| 8903.93.20.75 | Other + Ch. 99 | 1% (inherited from 8903.93.20) | No. |
| 8903.93.90.00 | Other + Ch. 99 | 1% | No. |
| 8903.99 | Other + Ch. 99 | not stated | — |
| 8903.99.06.00 | Canoes + Ch. 99 | Free | No. |
| 8903.99.16.00 | Other + Ch. 99 | 2.7% | No. |
| 8903.99.21 | Outboard motorboats + Ch. 99 | 1% | — |
| 8903.99.21.10 | With hulls of metal + Ch. 99 | 1% (inherited from 8903.99.21) | No. |
| 8903.99.21.20 | With hulls of reinforced plastics + Ch. 99 | 1% (inherited from 8903.99.21) | No. |
| 8903.99.21.90 | Other + Ch. 99 | 1% (inherited from 8903.99.21) | No. |
| 8903.99.91.00 | Other + Ch. 99 | 1% | No. |
33 of these lines state no rate of their own and inherit one from the line above, which is how the schedule is read. Each says which line it came from.
Additional duties may apply
53 lines here reference Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate and depend on where the goods were made. What those provisions are.
Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Classification and the duties that finally apply to a shipment are a licensed customs broker's call.