Analysis
Heading 8903 of the Harmonized Tariff Schedule covers yachts and other vessels for pleasure or sports; row boats and canoes. It divides into 11 six-digit subheadings and 17 eight-digit tariff lines, with 40 ten-digit statistical suffixes below them.
2 of its 17 lines with a percentage rate are duty-free at the general rate (12%) and 15 are dutiable, from duty-free up to 2.7%. The median line pays 1.5%.
Its median rate of 1.5% sits at the 75th percentile of the headings in chapter 89.
The largest subheadings are 8903.93 (of a length not exceeding 7.5 m, 4 lines), 8903.99 (other, 4 lines), 8903.11 (unnamed, 1 line) and 8903.12 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Boat Building (336612), All Other Rubber Product Manufacturing (326299) and Ship Building and Repairing (336611). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8903.11.00 | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 2.4% |
| 8903.12.00 | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 2.4% |
| 8903.19.00 | Inflatable (including rigid hull inflatable) boats: other | 2.4% |
| 8903.21.00 | Of a length not exceeding 7.5 m | 1.5% |
| 8903.22.00 | Of a length exceeding 7.5 m but not exceeding 24 m | 1.5% |
| 8903.23.00 | Of a length exceeding 24 m | 1.5% |
| 8903.31.00 | Of a length not exceeding 7.5 m | 1.5% |
| 8903.32.00 | Of a length exceeding 7.5 m but not exceeding 24 m | 1.5% |
| 8903.33.00 | Of a length exceeding 24 m | 1.5% |
| 8903.93.05 | Row boats and canoes which are not of a type designed to be principally used with motors or sails: canoes | Free |
| 8903.93.15 | Row boats and canoes which are not of a type designed to be principally used with motors or sails: other | 2.7% |
| 8903.93.20 | Outboard motorboats | 1% |
| 8903.93.90 | Of a length not exceeding 7.5 m: other | 1% |
| 8903.99.06 | Row boats and canoes which are not of a type designed to be principally used with motors or sails: canoes | Free |
| 8903.99.16 | Row boats and canoes which are not of a type designed to be principally used with motors or sails: other | 2.7% |
| 8903.99.21 | Outboard motorboats | 1% |
| 8903.99.91 | Other: other | 1% |