8903.22.00.20
Of a length exceeding 7.5 m but not exceeding 24 m / With auxiliary motor / Of a length exceeding 9.2 m
Classification path
- Yachts and other vessels for pleasure or sports; row boats and canoes
- Sailboats, other than inflatable, with or without auxiliary motor
- Of a length exceeding 7.5 m but not exceeding 24 m
- With auxiliary motor
- Of a length exceeding 9.2 m
Rates of duty
- General (MFN)
- 1.5%
- Column 2Cuba, North Korea, Russia, Belarus
- 30%
- Unit of quantity
- No.
Trade agreement rates
Related lines in heading 8903
- 8903.11.00.15Inflatable (including rigid hull inflatable) boats / Valued over $500 / With attached rigid hull2.4%
- 8903.11.00.20Inflatable (including rigid hull inflatable) boats / Valued over $500 / Other2.4%
- 8903.11.00.60Inflatable (including rigid hull inflatable) boats / Other2.4%
- 8903.12.00.15Not designed for use with a motor and unladen (net) weight not exceeding 100 kg / Valued over $500 / With attached rigid hull2.4%
- 8903.12.00.20Not designed for use with a motor and unladen (net) weight not exceeding 100 kg / Valued over $500 / Other2.4%
- 8903.12.00.60Not designed for use with a motor and unladen (net) weight not exceeding 100 kg / Other2.4%
- 8903.19.00.00Inflatable (including rigid hull inflatable) boats / Other2.4%
- 8903.21.00.10Of a length not exceeding 7.5 m / With auxiliary motor1.5%
- 8903.21.00.30Of a length not exceeding 7.5 m / Of a length not exceeding 4 m1.5%
- 8903.21.00.35Of a length exceeding 4 m but not exceeding 6.5 m1.5%
- 8903.21.00.40Of a length exceeding 6.5 m but not exceeding 7.5 m1.5%
- 8903.22.00.15Of a length exceeding 7.5 m but not exceeding 9.2 m1.5%
About heading 8903
Yachts and other vessels for pleasure or sports; row boats and canoes
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.
Full guide to heading 8903Products 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
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%.
Source: USITC Harmonized Tariff Schedule, retrieved October 21, 2026.