HTS tariff line · chapter 89
8903.99.16
Row boats and canoes which are not of a type designed to be principally used with motors or sails: other
Analysis
HTS 8903.99.16 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.
Rates on the nearby lines range from duty-free to 1%. The costliest confusion would be with 8903.99.06 (row boats and canoes which are not of a type designed to be…) at duty-free, a difference of 2.7 points on the customs value.
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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8903.99.06 | Row boats and canoes which are not of a type designed to be principally used with motors or sails: canoes | Free |
| 8903.99.21 | Outboard motorboats | 1% |
| 8903.99.91 | Other: other | 1% |