8903.99.06.00 - Canoes 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 8903.99.06.00, specifically covers canoes. These are vessels designed for propulsion by paddles, typically with an open top and a pointed bow and stern. The key characteristic is their manual propulsion, meaning they are not primarily designed to be used with motors or sails.
Distinguishing this category from its sibling, 8903.99.16.00, which covers "Other" vessels at this level, is crucial. While both fall under the broader "Other" subcategories within pleasure and sports vessels, 8903.99.06.00 is exclusively for manually propelled canoes. The sibling category would encompass any other non-motorized, non-sail powered vessels not specifically listed elsewhere within Chapter 89.
As this is a leaf node, there are no further subcategories. Classification under 8903.99.06.00 relies on the physical attributes and intended primary use of the vessel as a canoe propelled by paddles, excluding those designed for motor or sail integration. Examples include traditional wooden canoes, modern composite canoes, and inflatable kayaks that fit the definition of a canoe.