Heading 8903

Yachts and other vessels for pleasure or sports; row boats and canoes

40 declarable lines

Heading 8903 covers yachts and other vessels for pleasure or sports, plus row boats and canoes. It is split first by type: inflatable boats, sailboats, motorboats other than outboard, and a residual other group that holds outboard motorboats, row boats and canoes. The subheadings then turn on length, hull material, whether the boat is designed for a motor, and in the inflatable lines the unladen weight and value.

Products in this heading

Inflatable dinghy fitted for a small outboard motor, under 100 kg unladen
Rigid hull inflatable tender (RIB) valued over $500
Inflatable boat not designed for a motor, under 100 kg
Sailboat under 7.5 m with an auxiliary motor
Inboard cabin cruiser under 7.5 m
Aluminum outboard motorboat under 5 m
Canoe not designed for motor or sail
Open row boat under 7.5 m

How to choose the right subheading

Inflatable versus non-inflatable construction
Sailboat, motorboat, outboard motorboat, or a boat not designed for motor or sail
Hull length in meters against the 7.5 m and 24 m breaks
Hull material: metal, reinforced plastics, or other
For inflatables: designed for a motor or not, unladen weight under 100 kg, and value over $500

Often confused with

Passenger ferry or excursion boat
Vessels for transport of persons or goods are in 8901, not pleasure craft.
Heading 8901
Ship lifeboat
8906 covers other vessels including lifeboats; only row boats belong in 8903.
Heading 8906
Floating pontoon, raft or buoy
Floating structures not used as vessels are classified in 8907.
Heading 8907
Floating dredger or floating crane
Working vessels whose navigability is secondary go in 8905.
Heading 8905

Frequently asked questions

What is the HTS code for an inflatable boat?

An inflatable boat designed for a motor with unladen weight of 100 kg or less and value over $500 falls in 8903.11.00.20 at a general (MFN) rate of 2.4%. Inflatables outside those weight and value splits go in 8903.19.00.00, also at 2.4%.

What is the duty on a canoe?

A canoe not of a type designed to be principally used with motors or sails and not exceeding 7.5 m is classified in 8903.93.05.00 at a general (MFN) rate of Free. Longer canoes of the same kind go in 8903.99.06.00, also Free.

How do I classify an outboard motorboat under 7.5 m?

Classify by hull material: reinforced plastics hulls go in 8903.93.20.45 at a general (MFN) rate of 1%, and metal hulls go in 8903.93.20.15, also 1%. Hulls of other materials go in 8903.93.20.75 at 1%.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.