Analysis
Subheading 8903.93 covers of a length not exceeding 7.5 m, within heading 8903. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 4 US tariff lines below it are national.
1 of its 4 lines with a percentage rate are duty-free at the general rate (25%) and 3 are dutiable, from duty-free up to 2.7%. The median line pays 1%.
The US splits it as follows: 8903.93.05 for row boats and canoes which are not of a type designed to be… (duty-free), 8903.93.15 for row boats and canoes which are not of a type designed to be… (2.7%), 8903.93.20 for outboard motorboats (1%) and 8903.93.90 for of a length not exceeding 7.5 m: other (1%).
By Census's concordance, most of its statistical lines are made by Boat Building (336612) 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 |
|---|---|---|
| 8903.93.05 | 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% |