Heading 8903
HTS code 8903 — Yachts and other vessels for pleasure or sports; row boats and canoes
- Chapter
- 89 — Ships and boats
- Tariff lines
- 40
- General duty
- General duty rates from 1% to 2.7%, with 2 duty-free lines
Tariff lines under heading 8903
Full 10-digit codes with their general (MFN) duty rates. The correct line depends on the product's material, construction, and use.
| HTS code | Description | General rate | Unit |
|---|---|---|---|
| 8903.11.0015 | With attached rigid hull (Yachts and other vessels for pleasure or sports; row boats and canoes > Inflatable (including rigid hull inflatable) boats > Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg > Valued over $500) | 2.4% | No. |
| 8903.11.0020 | Other (Yachts and other vessels for pleasure or sports; row boats and canoes > Inflatable (including rigid hull inflatable) boats > Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg > Valued over $500) | 2.4% | No. |
| 8903.11.0060 | Other (Yachts and other vessels for pleasure or sports; row boats and canoes > Inflatable (including rigid hull inflatable) boats > Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg) | 2.4% | No. |
| 8903.12.0015 | With attached rigid hull (Yachts and other vessels for pleasure or sports; row boats and canoes > Inflatable (including rigid hull inflatable) boats > Not designed for use with a motor and unladen (net) weight not exceeding 100 kg > Valued over $500) | 2.4% | No. |
| 8903.12.0020 | Other (Yachts and other vessels for pleasure or sports; row boats and canoes > Inflatable (including rigid hull inflatable) boats > Not designed for use with a motor and unladen (net) weight not exceeding 100 kg > Valued over $500) | 2.4% | No. |
| 8903.12.0060 | Other (Yachts and other vessels for pleasure or sports; row boats and canoes > Inflatable (including rigid hull inflatable) boats > Not designed for use with a motor and unladen (net) weight not exceeding 100 kg) | 2.4% | No. |
| 8903.19.0000 | Other (Yachts and other vessels for pleasure or sports; row boats and canoes > Inflatable (including rigid hull inflatable) boats) | 2.4% | No. |
| 8903.21.0010 | With auxiliary motor (Yachts and other vessels for pleasure or sports; row boats and canoes > Sailboats, other than inflatable, with or without auxiliary motor > Of a length not exceeding 7.5 m) | 1.5% | No. |
| 8903.21.0030 | Of a length not exceeding 4 m (Yachts and other vessels for pleasure or sports; row boats and canoes > Sailboats, other than inflatable, with or without auxiliary motor > Of a length not exceeding 7.5 m > Other) | 1.5% | No. |
| 8903.21.0035 | Of a length exceeding 4 m but not exceeding 6.5 m (Yachts and other vessels for pleasure or sports; row boats and canoes > Sailboats, other than inflatable, with or without auxiliary motor > Of a length not exceeding 7.5 m > Other) | 1.5% | No. |
| 8903.21.0040 | Of a length exceeding 6.5 m but not exceeding 7.5 m (Yachts and other vessels for pleasure or sports; row boats and canoes > Sailboats, other than inflatable, with or without auxiliary motor > Of a length not exceeding 7.5 m > Other) | 1.5% | No. |
| 8903.22.0015 | Of a length exceeding 7.5 m but not exceeding 9.2 m (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) | 1.5% | No. |
| 8903.22.0020 | Of a length exceeding 9.2 m (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) | 1.5% | No. |
| 8903.22.0025 | Of a length exceeding 7.5 m but not exceeding 9.2 m (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 > Other) | 1.5% | No. |
| 8903.22.0060 | Of a length exceeding 9.2 m (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 > Other) | 1.5% | No. |
| 8903.23.0015 | With auxiliary motor (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 24 m) | 1.5% | No. |
| 8903.23.0020 | Other (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 24 m) | 1.5% | No. |
| 8903.31.0015 | Cabin cruisers (Yachts and other vessels for pleasure or sports; row boats and canoes > Motorboats, other than inflatable, not including outboard motorboats > Of a length not exceeding 7.5 m > Inboard/outdrive) | 1.5% | No. |
| 8903.31.0020 | Other (Yachts and other vessels for pleasure or sports; row boats and canoes > Motorboats, other than inflatable, not including outboard motorboats > Of a length not exceeding 7.5 m > Inboard/outdrive) | 1.5% | No. |
| 8903.31.0025 | Other (Yachts and other vessels for pleasure or sports; row boats and canoes > Motorboats, other than inflatable, not including outboard motorboats > Of a length not exceeding 7.5 m) | 1.5% | No. |
| 8903.32.0015 | Cabin cruisers (Yachts and other vessels for pleasure or sports; row boats and canoes > Motorboats, other than inflatable, not including outboard motorboats > Of a length exceeding 7.5 m but not exceeding 24 m > Inboard/outdrive) | 1.5% | No. |
| 8903.32.0020 | Other (Yachts and other vessels for pleasure or sports; row boats and canoes > Motorboats, other than inflatable, not including outboard motorboats > Of a length exceeding 7.5 m but not exceeding 24 m > Inboard/outdrive) | 1.5% | No. |
| 8903.32.0025 | Other (Yachts and other vessels for pleasure or sports; row boats and canoes > Motorboats, other than inflatable, not including outboard motorboats > Of a length exceeding 7.5 m but not exceeding 24 m) | 1.5% | No. |
| 8903.33.0015 | Cabin cruisers (Yachts and other vessels for pleasure or sports; row boats and canoes > Motorboats, other than inflatable, not including outboard motorboats > Of a length exceeding 24 m > Inboard/outdrive) | 1.5% | No. |
| 8903.33.0020 | Other (Yachts and other vessels for pleasure or sports; row boats and canoes > Motorboats, other than inflatable, not including outboard motorboats > Of a length exceeding 24 m > Inboard/outdrive) | 1.5% | No. |
| 8903.33.0025 | Other (Yachts and other vessels for pleasure or sports; row boats and canoes > Motorboats, other than inflatable, not including outboard motorboats > Of a length exceeding 24 m) | 1.5% | No. |
| 8903.93.0500 | Canoes (Yachts and other vessels for pleasure or sports; row boats and canoes > Other > Of a length not exceeding 7.5 m > Row boats and canoes which are not of a type designed to be principally used with motors or sails) | Free | No. |
| 8903.93.1500 | Other (Yachts and other vessels for pleasure or sports; row boats and canoes > Other > Of a length not exceeding 7.5 m > Row boats and canoes which are not of a type designed to be principally used with motors or sails) | 2.7% | No. |
| 8903.93.2015 | Not exceeding 5 m in length (Yachts and other vessels for pleasure or sports; row boats and canoes > Other > Of a length not exceeding 7.5 m > Outboard motorboats > With hulls of metal) | 1% | No. |
| 8903.93.2030 | Exceeding 5 m in length (Yachts and other vessels for pleasure or sports; row boats and canoes > Other > Of a length not exceeding 7.5 m > Outboard motorboats > With hulls of metal) | 1% | No. |
| 8903.93.2045 | Not exceeding 5 m in length (Yachts and other vessels for pleasure or sports; row boats and canoes > Other > Of a length not exceeding 7.5 m > Outboard motorboats > With hulls of reinforced plastics) | 1% | No. |
| 8903.93.2060 | Exceeding 5 m in length (Yachts and other vessels for pleasure or sports; row boats and canoes > Other > Of a length not exceeding 7.5 m > Outboard motorboats > With hulls of reinforced plastics) | 1% | No. |
| 8903.93.2075 | Other (Yachts and other vessels for pleasure or sports; row boats and canoes > Other > Of a length not exceeding 7.5 m > Outboard motorboats) | 1% | No. |
| 8903.93.9000 | Other (Yachts and other vessels for pleasure or sports; row boats and canoes > Other > Of a length not exceeding 7.5 m) | 1% | No. |
| 8903.99.0600 | Canoes (Yachts and other vessels for pleasure or sports; row boats and canoes > Other > Other > Row boats and canoes which are not of a type designed to be principally used with motors or sails) | Free | No. |
| 8903.99.1600 | Other (Yachts and other vessels for pleasure or sports; row boats and canoes > Other > Other > Row boats and canoes which are not of a type designed to be principally used with motors or sails) | 2.7% | No. |
| 8903.99.2110 | With hulls of metal (Yachts and other vessels for pleasure or sports; row boats and canoes > Other > Other > Outboard motorboats) | 1% | No. |
| 8903.99.2120 | With hulls of reinforced plastics (Yachts and other vessels for pleasure or sports; row boats and canoes > Other > Other > Outboard motorboats) | 1% | No. |
| 8903.99.2190 | Other (Yachts and other vessels for pleasure or sports; row boats and canoes > Other > Other > Outboard motorboats) | 1% | No. |
| 8903.99.9100 | Other (Yachts and other vessels for pleasure or sports; row boats and canoes > Other > Other) | 1% | No. |
Documents required to import under 8903
Customs paperwork typically required to import these goods into the United States. Conditional items depend on shipment value, transport mode, or origin.
- Commercial InvoiceRequired
- Packing ListRequired
- Bill of Lading / Airway BillRequired
- CBP Entry Summary (7501)Required
Prepared and filed by your customs broker
- CBP Entry / Release (3461)Required
Prepared and filed by your customs broker
- Customs Bond (CBP 301)Conditional
Required for formal entries — generally shipments valued over $2,500
Single-entry or continuous bond, obtained through your broker or a surety
- Importer Security Filing (ISF "10+2")Conditional
Required for ocean freight only
Filed electronically at least 24 hours before loading at the foreign port
- Importer ID Input Record (CBP 5106)Conditional
Required to establish or update your importer-of-record number with CBP
One-time setup for a new importer; not filed per shipment
- Entry Manifest (CBP 7533)Conditional
Alternative to the 3461 for informal, low-value, or contiguous-country entries
Common questions
- What is HTS code 8903?
- HTS heading 8903 covers yachts and other vessels for pleasure or sports; row boats and canoes. It sits in Chapter 89 (ships and boats) of the US Harmonized Tariff Schedule and contains 40 tariff lines.
- What is the duty rate for HTS 8903?
- General duty rates from 1% to 2.7%, with 2 duty-free lines. The general rate applies to most-favoured-nation trading partners; goods from countries with a free trade agreement may qualify for a reduced or duty-free special rate.
- How many digits does a full HTS code have?
- US import entries require the full 10-digit HTS code. Heading 8903 is the first four digits — the remaining six narrow it down to the specific product, which is what determines the duty rate you actually pay.
Related headings in Chapter 89
- 8901Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods
- 8902Fishing vessels; factory ships and other vessels for processing or preserving fishery products
- 8904Tugs and pusher craft
- 8905Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms
- 8906Other vessels, including warships and lifeboats other than row boats
- 8907Other floating structures (for example, rafts, tanks, cofferdams, landing-stages, buoys and beacons)
- 8908Vessels and other floating structures for breaking up (scrapping)