Yachts and other vessels for pleasure or sports — HTS 8903
Yachts and other vessels for pleasure or sports; row boats and canoes
Chapter 89 › Heading 8903
2026 HTS Rev 19 Synced Rules verified Operational
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
HTS heading 8903 is a broad product category for boats and other vessels designed for pleasure or sport. It can include yachts, recreational watercraft, rowboats, and canoes. The heading describes the vessel’s principal use, not merely its appearance or how it is marketed.
To reach the correct 8-digit HTSUS code, start with the vessel’s construction and type, then follow the more specific subheadings and statistical breakouts under heading 8903. These narrower codes commonly distinguish vessels by features such as hull material, propulsion or design, and whether the item is a particular kind of boat. The complete classification may also depend on the vessel’s technical specifications and intended use.
What to check
- Review the vessel’s construction materials, dimensions, propulsion, and design documents before classifying it.
- Determine whether the item is a yacht, other pleasure or sport vessel, rowboat, canoe, or another specifically described type.
- Read every subordinate subheading and the corresponding HTSUS legal notes; do not stop at the 4-digit heading.
- Use the product’s actual characteristics rather than its brand name, advertising language, or invoice description alone.
- Confirm the final 8-digit code against current official HTSUS data, and seek a customs broker or binding ruling when the facts fit more than one provision.
HTS heading 8903 summary
Yachts and other vessels for pleasure or sports is a 4-digit product category containing 9 published product-code lines in this snapshot. A heading does not carry one universal duty rate; classification must be narrowed to the line matching the product facts.
How to find your code in this category
A heading is a product category. To get the exact duty, narrow from this 4-digit heading to a sub-category (usually by material), then open the 8-digit code that matches your product.
Open any code in the tables below to see its exact duty rate, a duty calculator (enter your shipment value → estimated duty and landed cost), the rate-change history chart, and the country-by-country breakdown (including Section 301/232 add-on duties).
Why you have to click in: a single category can contain products with very different duties. The rate depends on the specific product — its material and construction — and on the country of origin, and those only get pinned down at the 8-digit code level. That is why this page points you to codes instead of showing one rate for the whole category.
Sub-categories
| Code | Description |
|---|---|
| 8903.93 | Of a length not exceeding 7.5 m |
| 8903.99 | Other |
Product codes & duty rates
👇 Each row is a specific product code — click a blue code to open its full page with exact duty rates by country, the rate-history chart, and a duty calculator. 👉
| Code | Description | General (MFN) | Special | Column 2 |
|---|---|---|---|---|
| 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 | 25% |
| 8903.12.00 👉 | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 2.4% | Free | 25% |
| 8903.19.00.00 👉 | Other | 2.4% | Free | 25% |
| 8903.21.00 👉 | Of a length not exceeding 7.5 m | 1.5% | Free | 30% |
| 8903.22.00 👉 | Of a length exceeding 7.5 m but not exceeding 24 m | 1.5% | Free | 30% |
| 8903.23.00 👉 | Of a length exceeding 24 m | 1.5% | Free | 30% |
| 8903.31.00 👉 | Of a length not exceeding 7.5 m | 1.5% | Free | 30% |
| 8903.32.00 👉 | Of a length exceeding 7.5 m but not exceeding 24 m | 1.5% | Free | 30% |
| 8903.33.00 👉 | Of a length exceeding 24 m | 1.5% | Free | 30% |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS heading 8903?
Yachts and other vessels for pleasure or sports; row boats and canoes. To classify a specific item you must pick the matching sub-category and 8-digit code above; the right choice usually depends on the material and construction of the product.
How do I choose the right code within this category?
Start from the sub-categories (typically divided by material—for example cotton versus man-made fibers), then open the active 8- or 10-digit code that matches the product. When unsure, a licensed customs broker or a CBP binding ruling can confirm the classification.
Reference information only, not customs, legal, or classification advice. Confirm the current code and rate against the official HTS before you import.