8903.99.21.20 - With hulls of reinforced plastics

This HTS classification, 8903.99.21.20, specifically covers outboard motorboats whose hulls are constructed from reinforced plastics. This designation is critical for differentiating these vessels from others within the broader category of "Other" recreational boats. The material of the hull is the primary defining characteristic at this level, distinguishing them from vessels made of alternative materials.

Distinguishing this category from its siblings is paramount for accurate classification. HTS code 8903.99.21.10, for instance, applies to outboard motorboats with hulls made of metal, such as aluminum or steel. In contrast, 8903.99.21.90 encompasses outboard motorboats where the hull is neither of reinforced plastics nor of metal, potentially including those made from fiberglass (which can be considered a reinforced plastic but may fall into a distinct sub-classification if not explicitly "reinforced plastics" in its primary structure), wood, or composite materials not specifically defined elsewhere. Therefore, the presence of a reinforced plastic hull is the sole criterion for entry into this particular sub-heading.

As this HTS code represents a leaf node, there are no further subcategories beneath it. This means that once a vessel meets the criteria of being an outboard motorboat with a hull made of reinforced plastics, it is definitively classified under 8903.99.21.20. Classification at this point relies solely on the identified material composition of the hull and the vessel type as an outboard motorboat used for pleasure or sport, as established by its parent categories.