HTS tariff line · chapter 89
8903.99.06
Row boats and canoes which are not of a type designed to be principally used with motors or sails: canoes
Analysis
HTS 8903.99.06 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).
Rates on the nearby lines range from 1% to 2.7%. The costliest confusion would be with 8903.99.16 (row boats and canoes which are not of a type designed to be…) at 2.7%, a difference of 2.7 points on the customs value.
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.
There is no general-rate duty on this line, which puts it with roughly 53% of the 32 tariff lines in chapter 89 that are also free. 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 8903.99.16 (row boats and canoes which are not of a type designed to be…, 2.7%), 8903.99.21 (outboard motorboats, 1%) and 8903.99.91 (other: other, 1%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |