8903.32.00

Analysis

HTS 8903.32.00 covers of a length exceeding 7.5 m but not 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 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 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.

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.