HTS 8903
Yachts and other vessels for pleasure or sports; row boats and canoes
| Code | Description | Unit | General | Special | Column 2 | Source |
|---|---|---|---|---|---|---|
| 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 kg | 2.4% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | USITC | |
| Valued over $500 | ||||||
| 8903.11.00.15 | With attached rigid hull | No. | 2.4% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | USITC |
| 8903.11.00.20 | Other | No. | 2.4% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | USITC |
| 8903.11.00.60 | Other | No. | 2.4% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | USITC |
| 8903.12.00 | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 2.4% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | USITC | |
| Valued over $500 | ||||||
| 8903.12.00.15 | With attached rigid hull | No. | 2.4% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | USITC |
| 8903.12.00.20 | Other | No. | 2.4% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | USITC |
| 8903.12.00.60 | Other | No. | 2.4% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | USITC |
| 8903.19.00.00 | Other | No. | 2.4% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | USITC |
| 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% | USITC | |
| 8903.21.00.10 | With auxiliary motor | No. | 1.5% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| Other | ||||||
| 8903.21.00.30 | Of a length not exceeding 4 m | No. | 1.5% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| 8903.21.00.35 | Of a length exceeding 4 m but not exceeding 6.5 m | No. | 1.5% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| 8903.21.00.40 | Of a length exceeding 6.5 m but not exceeding 7.5 m | No. | 1.5% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| 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% | USITC | |
| With auxiliary motor | ||||||
| 8903.22.00.15 | Of a length exceeding 7.5 m but not exceeding 9.2 m | No. | 1.5% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| 8903.22.00.20 | Of a length exceeding 9.2 m | No. | 1.5% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| Other | ||||||
| 8903.22.00.25 | Of a length exceeding 7.5 m but not exceeding 9.2 m | No. | 1.5% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| 8903.22.00.60 | Of a length exceeding 9.2 m | No. | 1.5% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| 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% | USITC | |
| 8903.23.00.15 | With auxiliary motor | No. | 1.5% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| 8903.23.00.20 | Other | No. | 1.5% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| Motorboats, other than inflatable, not including outboard motorboats | ||||||
| 8903.31.00 | 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% | USITC | |
| Inboard/outdrive | ||||||
| 8903.31.00.15 | Cabin cruisers | No. | 1.5% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| 8903.31.00.20 | Other | No. | 1.5% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| 8903.31.00.25 | Other | No. | 1.5% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| 8903.32.00 | 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% | USITC | |
| Inboard/outdrive | ||||||
| 8903.32.00.15 | Cabin cruisers | No. | 1.5% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| 8903.32.00.20 | Other | No. | 1.5% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| 8903.32.00.25 | Other | No. | 1.5% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| 8903.33.00 | 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% | USITC | |
| Inboard/outdrive | ||||||
| 8903.33.00.15 | Cabin cruisers | No. | 1.5% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| 8903.33.00.20 | Other | No. | 1.5% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| 8903.33.00.25 | Other | No. | 1.5% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| Other | ||||||
| 8903.93 | Of a length not exceeding 7.5 m | USITC | ||||
| 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% | USITC | |
| 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% | USITC |
| 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% | USITC | |
| With hulls of metal | ||||||
| 8903.93.20.15 | Not exceeding 5 m in length | No. | 1% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| 8903.93.20.30 | Exceeding 5 m in length | No. | 1% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| With hulls of reinforced plastics | ||||||
| 8903.93.20.45 | Not exceeding 5 m in length | No. | 1% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| 8903.93.20.60 | Exceeding 5 m in length | No. | 1% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| 8903.93.20.75 | Other | No. | 1% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| 8903.93.90.00 | Other | No. | 1% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| 8903.99 | Other | USITC | ||||
| 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% | USITC | |
| 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% | USITC |
| 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% | USITC | |
| 8903.99.21.10 | With hulls of metal | No. | 1% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| 8903.99.21.20 | With hulls of reinforced plastics | No. | 1% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| 8903.99.21.90 | Other | No. | 1% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
| 8903.99.91.00 | Other | No. | 1% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | USITC |
The table scrolls sideways.
Source: USITC, Harmonized Tariff Schedule of the United States – 2026 HTS Revision 20, effective 28 September 2026. Heading 8903 at USITC
Not shown: the additional duties of Chapter 99 (such as Section 301 and Section 232), anti-dumping and countervailing duties, quotas and the legal notes.
This page is general information, not legal advice and not a classification decision. Tariff texts and rates change: check the publisher's current schedule, and ask the customs authority for a binding ruling where the answer matters.
All headings of chapter 89: Ships, boats and floating structures