8903.12.00.20 - Other

This HTS classification, 8903.12.00.20, covers inflatable boats, specifically those not designed for use with a motor and with an unladen (net) weight not exceeding 100 kg. The crucial distinguishing factor for this category is that these boats are valued at over $500. This implies a certain level of construction, features, or brand name that places their value beyond a more basic model.

This category is differentiated from its sibling, 8903.12.00.15 ("With attached rigid hull"), by its complete lack of a rigid hull. Goods classified here are exclusively inflatable structures, meaning their buoyancy and form are achieved solely through inflation. Both categories fall under the broader umbrella of inflatable boats not designed for motor use and weighing under 100 kg, but the presence or absence of a rigid hull is the key determinant for distinct classification.

As this is a leaf node, there are no further subcategories to introduce. Classification at this level is definitive for inflatable boats meeting the specified weight and motor-use criteria, and exceeding the $500 valuation threshold, without any rigid hull components. Examples would include premium-quality inflatable kayaks or paddleboards that are manually propelled and surpass the stated monetary value.