HTS tariff line · chapter 89
8903.93.05
Row boats and canoes which are not of a type designed to be principally used with motors or sails: canoes
Analysis
HTS 8903.93.05 covers row boats and canoes which are not of a type designed to be principally used with motors or sails: canoes under heading 8903 (yachts and other vessels for pleasure or sports; row boats and canoes).
Within this group the rate runs from 1% to 2.7%. Compared with 8903.93.15 (row boats and canoes which are not of a type designed to be…), which pays 2.7%, a misclassification either way moves the duty by 2.7 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% duty.
The normal trade relations rate here is zero, shared by about 53% of the 32 tariff lines in chapter 89, a useful check when a neighbouring dutiable line is a candidate. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 8903.93.15 (row boats and canoes which are not of a type designed to be…, 2.7%), 8903.93.20 (outboard motorboats, 1%) and 8903.93.90 (of a length not exceeding 7.5 m: other, 1%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |