Analysis
HTS 8903.99.21 covers outboard motorboats under heading 8903 (yachts and other vessels for pleasure or sports; row boats and canoes). US Customs collects import statistics for it under 3 ten-digit suffixes, reported in number of items.
Rates on the nearby lines range from duty-free 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 1.7 points on the customs value.
The general duty rate is 1% of the customs value, which is in the middle of the rates in chapter 89 (59th percentile of 32 lines with an ad valorem rate). On a shipment valued at $10,000 that is $100 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 30%, 30.0 times the general rate.
The other lines in the same group are 8903.99.06 (row boats and canoes which are not of a type designed to be…, duty-free), 8903.99.16 (row boats and canoes which are not of a type designed to be…, 2.7%) and 8903.99.91 (other: other, 1%).
Statistical suffixes
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 |
| 8903.99.16 | Row boats and canoes which are not of a type designed to be principally used with motors or sails: other | 2.7% |
| 8903.99.91 | Other: other | 1% |