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

Every line of heading 8903

• 8903 Yachts and other vessels for pleasure or sports; row boats and canoes.
• 8903.11.00 Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg: General 2.4%; Special Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 25%.
• 8903.11.00.15 With attached rigid hull (under: Valued over $500) (No.).
• 8903.11.00.20 Other (under: Valued over $500) (No.).
• 8903.11.00.60 Other (under: Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg) (No.).
• 8903.12.00 Not designed for use with a motor and unladen (net) weight not exceeding 100 kg: General 2.4%; Special Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 25%.
• 8903.12.00.15 With attached rigid hull (under: Valued over $500) (No.).
• 8903.12.00.20 Other (under: Valued over $500) (No.).
• 8903.12.00.60 Other (under: Not designed for use with a motor and unladen (net) weight not exceeding 100 kg) (No.).
• 8903.19.00.00 Other (under: Inflatable (including rigid hull inflatable) boats) (No.): General 2.4%; Special Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 25%.
• 8903.21.00 Of a length not exceeding 7.5 m: General 1.5%; Special Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 30%.
• 8903.21.00.10 With auxiliary motor (under: Of a length not exceeding 7.5 m) (No.).
• 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: General 1.5%; Special Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 30%.
• 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 (under: With auxiliary motor) (No.).
• 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 (under: Other) (No.).
• 8903.23.00 Of a length exceeding 24 m (under: Sailboats, other than inflatable, with or without auxiliary motor): General 1.5%; Special Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 30%.
• 8903.23.00.15 With auxiliary motor (under: Of a length exceeding 24 m) (No.).
• 8903.23.00.20 Other (under: Of a length exceeding 24 m) (No.).
• 8903.31.00 Of a length not exceeding 7.5 m: General 1.5%; Special Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 30%.
• 8903.31.00.15 Cabin cruisers (under: Inboard/outdrive) (No.).
• 8903.31.00.20 Other (under: Inboard/outdrive) (No.).
• 8903.31.00.25 Other (under: Of a length not exceeding 7.5 m) (No.).
• 8903.32.00 Of a length exceeding 7.5 m but not exceeding 24 m: General 1.5%; Special Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 30%.
• 8903.32.00.15 Cabin cruisers (under: Inboard/outdrive) (No.).
• 8903.32.00.20 Other (under: Inboard/outdrive) (No.).
• 8903.32.00.25 Other (under: Of a length exceeding 7.5 m but not exceeding 24 m) (No.).
• 8903.33.00 Of a length exceeding 24 m (under: Motorboats, other than inflatable, not including outboard motorboats): General 1.5%; Special Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 30%.
• 8903.33.00.15 Cabin cruisers (under: Inboard/outdrive) (No.).
• 8903.33.00.20 Other (under: Inboard/outdrive) (No.).
• 8903.33.00.25 Other (under: Of a length exceeding 24 m) (No.).
• 8903.93 Of a length not exceeding 7.5 m.
• 8903.93.05.00 Canoes (under: Row boats and canoes which are not of a type designed to be principally used with motors or sails) (No.): General Free; Special none; Column 2 35%.
• 8903.93.15.00 Other (under: Row boats and canoes which are not of a type designed to be principally used with motors or sails) (No.): General 2.7%; Special Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 45%.
• 8903.93.20 Outboard motorboats (under: Of a length not exceeding 7.5 m): General 1%; Special Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 30%.
• 8903.93.20.15 Not exceeding 5 m in length (under: With hulls of metal) (No.).
• 8903.93.20.30 Exceeding 5 m in length (under: With hulls of metal) (No.).
• 8903.93.20.45 Not exceeding 5 m in length (under: With hulls of reinforced plastics) (No.).
• 8903.93.20.60 Exceeding 5 m in length (under: With hulls of reinforced plastics) (No.).
• 8903.93.20.75 Other (under: Outboard motorboats) (No.).
• 8903.93.90.00 Other (under: Of a length not exceeding 7.5 m) (No.): General 1%; Special Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 30%.
• 8903.99 Other (under: Other).
• 8903.99.06.00 Canoes (under: Row boats and canoes which are not of a type designed to be principally used with motors or sails) (No.): General Free; Special none; Column 2 35%.
• 8903.99.16.00 Other (under: Row boats and canoes which are not of a type designed to be principally used with motors or sails) (No.): General 2.7%; Special Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 45%.
• 8903.99.21 Outboard motorboats (under: Other): General 1%; Special Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 30%.
• 8903.99.21.10 With hulls of metal (under: Outboard motorboats) (No.).
• 8903.99.21.20 With hulls of reinforced plastics (No.).
• 8903.99.21.90 Other (under: Outboard motorboats) (No.).
• 8903.99.91.00 Other (under: Other) (No.): General 1%; Special Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 30%.

About these rates

The rates are those printed in the 2026 HTS Revision 23, published by the U.S. International Trade Commission. A 10-digit statistical line takes the rates printed on the 8-digit line above it. Chapter 99 duties (Section 232, Section 301, IEEPA) depend on the product, the origin and the date, are charged on top, and are not included. A code here is a strong lead, not a ruling: confirm it with a customs broker or a CBP binding ruling.