8903.99.21 - Outboard motorboats

This HTS category, 8903.99.21, specifically classifies outboard motorboats. These are vessels designed for recreational or sporting purposes that are powered by an attached motor, as opposed to being primarily propelled by sails or oars. The term "outboard" signifies that the motor is typically a self-contained unit mounted on the transom, rather than an inboard engine.

Distinguishing this category from its sibling, "Row boats and canoes which are not of a type designed to be principally used with motors or sails," is crucial. While both fall under the broader "Other" classification for yachts and other pleasure vessels, this node exclusively pertains to motor-driven boats. The sibling category, by contrast, covers non-motorized watercraft like kayaks and rowing boats.

The subdivisions within 8903.99.21 further refine the classification based on the hull material. The subcategories of "With hulls of metal," "With hulls of reinforced plastics," and "Other" allow for a more granular identification of these outboard motorboats, catering to the specific materials used in their construction for import and export purposes.