8903.11.00 - Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg

HTS code 8903.11.00 specifically classifies inflatable (including rigid hull inflatable) boats that are fitted or designed to be fitted with a motor, provided their unladen (net) weight, excluding the motor itself, does not exceed 100 kilograms. This category encompasses a range of inflatable watercraft suitable for recreational or sporting use, emphasizing their motorized capability and lightweight construction.

This classification is distinct from its sibling category 8903.12.00, which covers inflatable boats not designed for motor use and also weighing under 100 kg unladen. Furthermore, it differs from 8903.19.00.00, which serves as a residual category for other inflatable boats not meeting the specific criteria of the motorized or non-motorized, lightweight groups. The key differentiator for 8903.11.00 is the presence or intended presence of a motor combined with a low net weight.

The subcategories within 8903.11.00 further refine classification based on value and other specific characteristics. The provision for boats "Valued over $500" indicates a potential tariff differential based on economic worth, while the residual category "8903.11.00.60: Other" captures any remaining inflatable, motorized boats under 100 kg net weight that do not fit into more specific sub-classifications. This granular approach ensures accurate duty assessment and trade statistics.