8903.93.15

Analysis

HTS 8903.93.15 covers row boats and canoes which are not of a type designed to be principally used with motors or sails: other under heading 8903 (yachts and other vessels for pleasure or sports; row boats and canoes).

The general duty rate is 2.7% of the customs value, which is among the highest the rates in chapter 89 (97th percentile of 32 lines with an ad valorem rate). On a shipment valued at $10,000 that is $270 in duty before any Chapter 99 additions or preference claims.

Neighbouring lines carry rates from duty-free to 1%, so the exact line matters. The widest gap is with 8903.93.05 (row boats and canoes which are not of a type designed to be…), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 2.7 percentage points.

The column 2 rate, for countries without normal trade relations, is 45%, 16.7 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 2.7%. 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.