HTS heading 8903 · Chapter 89
HTS 8903: Yachts and other vessels for pleasure or sports
HTS heading 8903 covers yachts and other vessels for pleasure or sports; row boats and canoes. It has 18 tariff lines with a duty rate; the general (MFN) rates are 1.5% (6 lines), 1% (4 lines), 2.4% (3 lines) and others.
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| Inflatable (including rigid hull inflatable) boats: | |||||
| 8903.11.00 | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 2.4% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | |
| Valued over $500: | |||||
| 8903.11.00.15 | With attached rigid hull[No.] | Estimate → | |||
| 8903.11.00.20 | Other[No.] | Estimate → | |||
| 8903.11.00.60 | Other[No.] | Estimate → | |||
| 8903.12.00 | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 2.4% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | |
| Valued over $500: | |||||
| 8903.12.00.15 | With attached rigid hull[No.] | Estimate → | |||
| 8903.12.00.20 | Other[No.] | Estimate → | |||
| 8903.12.00.60 | Other[No.] | Estimate → | |||
| 8903.19.00.00 | Other[No.] | 2.4% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | Estimate → |
| Sailboats, other than inflatable, with or without auxiliary motor: | |||||
| 8903.21.00 | Of a length not exceeding 7.5 m | 1.5% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | |
| 8903.21.00.10 | With auxiliary motor[No.] | Estimate → | |||
| Other: | |||||
| 8903.21.00.30 | Of a length not exceeding 4 m[No.] | Estimate → | |||
| 8903.21.00.35 | Of a length exceeding 4 m but not exceeding 6.5 m[No.] | Estimate → | |||
| 8903.21.00.40 | Of a length exceeding 6.5 m but not exceeding 7.5 m[No.] | Estimate → | |||
| 8903.22.00 | Of a length exceeding 7.5 m but not exceeding 24 m | 1.5% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | |
| With auxiliary motor: | |||||
| 8903.22.00.15 | Of a length exceeding 7.5 m but not exceeding 9.2 m[No.] | Estimate → | |||
| 8903.22.00.20 | Of a length exceeding 9.2 m[No.] | Estimate → | |||
| Other: | |||||
| 8903.22.00.25 | Of a length exceeding 7.5 m but not exceeding 9.2 m[No.] | Estimate → | |||
| 8903.22.00.60 | Of a length exceeding 9.2 m[No.] | Estimate → | |||
| 8903.23.00 | Of a length exceeding 24 m | 1.5% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | |
| 8903.23.00.15 | With auxiliary motor[No.] | Estimate → | |||
| 8903.23.00.20 | Other[No.] | Estimate → | |||
| Motorboats, other than inflatable, not including outboard motorboats: | |||||
| 8903.31.00 | Of a length not exceeding 7.5 m | 1.5% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | |
| Inboard/outdrive: | |||||
| 8903.31.00.15 | Cabin cruisers[No.] | Estimate → | |||
| 8903.31.00.20 | Other[No.] | Estimate → | |||
| 8903.31.00.25 | Other[No.] | Estimate → | |||
| 8903.32.00 | Of a length exceeding 7.5 m but not exceeding 24 m | 1.5% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | |
| Inboard/outdrive: | |||||
| 8903.32.00.15 | Cabin cruisers[No.] | Estimate → | |||
| 8903.32.00.20 | Other[No.] | Estimate → | |||
| 8903.32.00.25 | Other[No.] | Estimate → | |||
| 8903.33.00 | Of a length exceeding 24 m | 1.5% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | |
| Inboard/outdrive: | |||||
| 8903.33.00.15 | Cabin cruisers[No.] | Estimate → | |||
| 8903.33.00.20 | Other[No.] | Estimate → | |||
| 8903.33.00.25 | Other[No.] | Estimate → | |||
| Other: | |||||
| 8903.93 | Of a length not exceeding 7.5 m: | ||||
| Row boats and canoes which are not of a type designed to be principally used with motors or sails: | |||||
| 8903.93.05.00 | Canoes[No.] | Free | 35% | Estimate → | |
| 8903.93.15.00 | Other[No.] | 2.7% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 45% | Estimate → |
| 8903.93.20 | Outboard motorboats | 1% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | |
| With hulls of metal: | |||||
| 8903.93.20.15 | Not exceeding 5 m in length[No.] | Estimate → | |||
| 8903.93.20.30 | Exceeding 5 m in length[No.] | Estimate → | |||
| With hulls of reinforced plastics: | |||||
| 8903.93.20.45 | Not exceeding 5 m in length[No.] | Estimate → | |||
| 8903.93.20.60 | Exceeding 5 m in length[No.] | Estimate → | |||
| 8903.93.20.75 | Other[No.] | Estimate → | |||
| 8903.93.90.00 | Other[No.] | 1% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | Estimate → |
| 8903.99 | Other: | ||||
| Row boats and canoes which are not of a type designed to be principally used with motors or sails: | |||||
| 8903.99.06.00 | Canoes[No.] | Free | 35% | Estimate → | |
| 8903.99.16.00 | Other[No.] | 2.7% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 45% | Estimate → |
| 8903.99.21 | Outboard motorboats | 1% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | |
| 8903.99.21.10 | With hulls of metal[No.] | Estimate → | |||
| 8903.99.21.20 | With hulls of reinforced plastics[No.] | Estimate → | |||
| 8903.99.21.90 | Other[No.] | Estimate → | |||
| 8903.99.91.00 | Other[No.] | 1% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | Estimate → |
| 8904.00.00.00 | Tugs and pusher craft[No.] | Free | Free | Estimate → |
51 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 8903.11.00 at the general rate of 2.4%, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (2.4%) | $240.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $287.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
Special program codes in this heading
- A, A*, A+
- Generalized System of Preferences (GSP)
- AU
- U.S.–Australia FTA
- BH
- U.S.–Bahrain FTA
- CL
- U.S.–Chile FTA
- CO
- U.S.–Colombia Trade Promotion Agreement
- D
- African Growth and Opportunity Act (AGOA)
- E, E*
- Caribbean Basin Economic Recovery Act
- IL
- U.S.–Israel FTA
- JO
- U.S.–Jordan FTA
- KR
- U.S.–Korea FTA (KORUS)
- MA
- U.S.–Morocco FTA
- OM
- U.S.–Oman FTA
- P, P+
- CAFTA-DR
- PA
- U.S.–Panama Trade Promotion Agreement
- PE
- U.S.–Peru Trade Promotion Agreement
- S, S+
- USMCA (United States–Mexico–Canada Agreement)
- SG
- U.S.–Singapore FTA
A special rate applies only when the goods qualify under that program's rules of origin and the claim is made at entry.
Frequently asked questions
What is the duty rate for HTS 8903?
Heading 8903 has 18 rate lines. The general (MFN) duty rates are 1.5% (6 lines), 1% (4 lines), 2.4% (3 lines), Free (3 lines). Products of free trade agreement partners may enter at the special rate, and Column 2 rates apply to countries without normal trade relations. Chapter 99 tariffs can be added on top: calculate the full amount.
Do Section 301, 232 or 201 tariffs apply to HTS 8903?
It depends on the 8- or 10-digit subheading, the country of origin, the entry date and, for Section 232, the metal content. These additional duties are listed in Chapter 99 of the HTS. The free duty calculator checks each program for a given code, origin and date and shows which apply and why.
What fees are added to an import under HTS 8903?
Formal entries pay the Merchandise Processing Fee of 0.3464% of value (minimum $34.58, maximum $670.86 in FY2027). Ocean shipments also pay the Harbor Maintenance Fee of 0.125% of value. See the import duty calculator for how they combine.