HTS tariff line · chapter 89
8903.12.00
Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
Analysis
HTS 8903.12.00 covers not designed for use with a motor and unladen (net) weight not exceeding 100 kg under heading 8903 (yachts and other vessels for pleasure or sports; row boats and canoes). US Customs collects import statistics for it under 3 ten-digit suffixes, reported in number of items.
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
The general duty rate is 2.4% of the customs value, which is above most the rates in chapter 89 (89th percentile of 32 lines with an ad valorem rate). On a shipment valued at $10,000 that is $240 in duty before any Chapter 99 additions or preference claims.
Rates on the nearby lines range from duty-free to 2.7%. The costliest confusion would be with 8903.99.06 (row boats and canoes which are not of a type designed to be…) at duty-free, a difference of 2.4 points on the customs value.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 2.4%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 25%, 10.4 times the general rate.
Statistical suffixes
Neighbouring 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% |
| 8903.19.00 | 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% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter