Analysis
HTS 8903.23.00 covers of a length exceeding 24 m under heading 8903 (yachts and other vessels for pleasure or sports; row boats and canoes). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
The general duty rate is 1.5% of the customs value, which is above most the rates in chapter 89 (75th percentile of 32 lines with an ad valorem rate). On a shipment valued at $10,000 that is $150 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from duty-free to 2.7%. Compared with 8903.99.06 (row boats and canoes which are not of a type designed to be…), which pays duty-free, a misclassification either way moves the duty by 1.5 percentage points.
For statistics it divides in two: 8903.23.00.15 for with auxiliary motor and 8903.23.00.20 for other. Both pay the same duty; the suffix records which kind was imported.
The column 2 rate, for countries without normal trade relations, is 30%, 20.0 times the general rate.
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 1.5%. 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.
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% |
| 8903.12.00 | 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% |
| 8903.31.00 | 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% |