Analysis
HTS 8903.99.91 covers other: other under heading 8903 (yachts and other vessels for pleasure or sports; row boats and canoes).
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
Within this group the rate runs from duty-free to 2.7%. Compared with 8903.99.16 (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 1.7 percentage points.
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.
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% |
| 8903.99.21 | Outboard motorboats | 1% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter