8903 - Yachts and other vessels for pleasure or sports; row boats and canoes:

Sub-classifications

Commodity Code

Description

Inflatable (including rigid hull inflatable) boats:
- 8903 1100
  
  Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg
  - Valued over $500:
    
    8903 1100 15
    
    With attached rigid hull
    
    8903 1100 20
    
    Other
  - 8903 1100 60
    
    Other
- 8903 1200
  
  Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
  - Valued over $500:
    
    8903 1200 15
    
    With attached rigid hull
    
    8903 1200 20
    
    Other
  - 8903 1200 60
    
    Other
- 8903 1900 00
  
  Other
Sailboats, other than inflatable, with or without auxiliary motor:
- 8903 2100
  
  Of a length not exceeding 7.5 m
  - 8903 2100 10
    
    With auxiliary motor
  - Other:
    
    8903 2100 30
    
    Of a length not exceeding 4 m
    
    8903 2100 35
    
    Of a length exceeding 4 m but not exceeding 6.5 m
    
    8903 2100 40
    
    Of a length exceeding 6.5 m but not exceeding 7.5 m
- 8903 2200
  
  Of a length exceeding 7.5 m but not exceeding 24 m
  - With auxiliary motor:
    
    8903 2200 15
    
    Of a length exceeding 7.5 m but not exceeding 9.2 m
    
    8903 2200 20
    
    Of a length exceeding 9.2 m
  - Other:
    
    8903 2200 25
    
    Of a length exceeding 7.5 m but not exceeding 9.2 m
    
    8903 2200 60
    
    Of a length exceeding 9.2 m
- 8903 2300
  
  Of a length exceeding 24 m
  - 8903 2300 15
    
    With auxiliary motor
  - 8903 2300 20
    
    Other
Motorboats, other than inflatable, not including outboard motorboats:
- 8903 3100
  
  Of a length not exceeding 7.5 m
  - Inboard/outdrive:
    
    8903 3100 15
    
    Cabin cruisers
    
    8903 3100 20
    
    Other
  - 8903 3100 25
    
    Other
- 8903 3200
  
  Of a length exceeding 7.5 m but not exceeding 24 m
  - Inboard/outdrive:
    
    8903 3200 15
    
    Cabin cruisers
    
    8903 3200 20
    
    Other
  - 8903 3200 25
    
    Other
- 8903 3300
  
  Of a length exceeding 24 m
  - Inboard/outdrive:
    
    8903 3300 15
    
    Cabin cruisers
    
    8903 3300 20
    
    Other
  - 8903 3300 25
    
    Other
Other:
- 8903 93
  
  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:
    
    8903 9305 00
    
    Canoes
    
    8903 9315 00
    
    Other
  - 8903 9320
    
    Outboard motorboats
    
    With hulls of metal:
    
    8903 9320 15
    
    Not exceeding 5 m in length
    
    8903 9320 30
    
    Exceeding 5 m in length
    
    With hulls of reinforced plastics:
    
    8903 9320 45
    
    Not exceeding 5 m in length
    
    8903 9320 60
    
    Exceeding 5 m in length
    
    8903 9320 75
    
    Other
  - 8903 9390 00
    
    Other
- 8903 99
  
  Other:
  - Row boats and canoes which are not of a type designed to be principally used with motors or sails:
    
    8903 9906 00
    
    Canoes
    
    8903 9916 00
    
    Other
  - 8903 9921
    
    Outboard motorboats
    
    8903 9921 10
    
    With hulls of metal
    
    8903 9921 20
    
    With hulls of reinforced plastics
    
    8903 9921 90
    
    Other
  - 8903 9991 00
    
    Other

Overview

Chapter 89 of the Harmonized Tariff Schedule (HTS) broadly covers ships, boats, and other floating structures. Within this chapter, HTS code 8903 specifically pertains to yachts and other vessels designed for pleasure or sports activities, as well as rowboats and canoes. This classification encompasses a wide range of recreational watercraft, distinguished from industrial or commercial vessels which fall under different HTS headings.

Unlike sibling categories in the HTS that might cover live animals (e.g., 0101-0105) or other unrelated goods, HTS 8903 is exclusively focused on waterborne recreational conveyances. The defining characteristic for inclusion here is the intended use for leisure, sport, or personal enjoyment. Vessels primarily used for transportation of goods, fishing expeditions, or as primary residences (houseboats not primarily for sport) would generally be classified elsewhere.

The subcategories under 8903 provide further detail for classifying these recreational vessels based on their propulsion and construction. "Inflatable (including rigid hull inflatable) boats" captures watercraft made of flexible materials, while "Sailboats, other than inflatable, with or without auxiliary motor" specifically addresses vessels powered primarily by sails. "Motorboats, other than inflatable, not including outboard motorboats" categorizes powered vessels, and the "Other" category serves as a residual classification for any remaining pleasure or sport vessels not fitting the more specific descriptions, such as rowboats and canoes.

Go up to Chapter 89: Ships, boats and floating structures

8903 - Yachts and other vessels for pleasure or sports; row boats and canoes:

Sub-classifications

Overview

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