8903.23.00.15 - With auxiliary motor

This HTS category, 8903.23.00.15, specifically classifies sailboats, not of the inflatable type, that are longer than 24 meters and are equipped with an auxiliary motor. The presence of this auxiliary motor is the defining characteristic for inclusion in this subcategory, distinguishing them from sailboats of similar size that rely solely on sail power or have a different type of propulsion. These vessels are intended for recreational or sporting purposes, aligning with the broader scope of Chapter 89.

When classifying, it is crucial to differentiate this category from its sibling, 8903.23.00.20, which covers "Other" sailboats exceeding 24 meters. The "Other" designation in the sibling category typically encompasses sailboats of this length that do not meet the criteria for an auxiliary motor, or potentially those with a different form of integrated propulsion not classified as an auxiliary motor under the HTS. The physical measurement of length and the inclusion of an auxiliary motor are the primary classification determinants.

As this is a leaf node, there are no further subcategories within 8903.23.00.15. Therefore, the classification hinges entirely on the criteria outlined: the vessel must be a sailboat, not inflatable, exceed 24 meters in length, and be fitted with an auxiliary motor. Examples within this classification would include sailing yachts of significant size that have a supplemental engine for maneuvering in harbors or when wind conditions are unfavorable.