8903.12.00 - Not designed for use with a motor and unladen (net) weight not exceeding 100 kg

This HTS classification, 8903.12.00, specifically covers inflatable boats that are *not* designed to be fitted with a motor. A key defining characteristic for this category is that the unladen (net) weight of the boat itself, excluding any motor, must not exceed 100 kilograms. This includes a wide range of lightweight, portable watercraft such as inflatable kayaks, paddleboards, and small inflatable rafts intended for recreational use where manual propulsion is the primary means of movement.

It is crucial to distinguish this category from its sibling, 8903.11.00. The primary differentiator lies in the intended use of a motor. While 8903.11.00 encompasses inflatable boats designed to accommodate a motor (even if the motor is not attached at the time of import, provided their net weight is also within the 100 kg limit), 8903.12.00 is exclusively for those explicitly designed for manual propulsion, such as rowing or paddling. The sibling category 8903.19.00.00 serves as a residual category for other inflatable boats not meeting the specific criteria of the preceding subheadings.

Within this classification, further subdivisions exist to refine the classification based on value and other distinguishing features. The subcategory for "Valued over $500" suggests a price point threshold for certain types of these non-motorized inflatable boats. Additionally, the subheading 8903.12.00.60, designated as "Other," captures any remaining inflatable boats that fall under the non-motorized and weight criteria but do not fit into the value-based subdivision. These subdivisions assist in providing more granular data for trade statistics and tariff application.