8903.93

Of a length not exceeding 7.5 m

Yachts and other vessels for pleasure or sports; row boats and canoes > Other

Where this code sits

  1. Section XVII · Chapter
    89 — SHIPS, BOATS AND FLOATING STRUCTURES
    VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
  2. Heading
    8903 — Yachts and other vessels for pleasure or sports; row boats and canoes
  3. Subheading
    8903.93 — Of a length not exceeding 7.5 m

Six digits is as far as the international nomenclature goes, and it is the same six digits in every country that applies the Harmonized System. Your destination adds further digits of its own, and the rate lives on that national line — which is why the US lines below run to eight and ten digits, and why the lookups go to each authority's own tariff.

Duty rate

This subheading splits into national lines with different duties. Which one applies is a classification decision about your specific goods, and picking one for you would be making that decision on your behalf. The national lines are listed below — choose the one that describes what you are importing.

Look it up in the authority's own tariff — the only place it is legally meaningful — then bring it back to the calculator, which will do the valuation basis, VAT treatment and statutory fees for you.

Paste 8903.93 into the lookup and follow it down to your national line.

US national lines under 8903.93

The United States subdivides this subheading into 9 lines. They do not all carry the same duty, so which one your goods fall in changes what you pay.

Line Description General Preferential
8903.93.05.00 Canoes Free —
8903.93.15.00 Other 2.7% Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
8903.93.20 Outboard motorboats 1% Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
8903.93.20.15 Not exceeding 5 m in length 1% stated on 89039320 Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
8903.93.20.30 Exceeding 5 m in length 1% stated on 89039320 Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
8903.93.20.45 Not exceeding 5 m in length 1% stated on 89039320 Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
8903.93.20.60 Exceeding 5 m in length 1% stated on 89039320 Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
8903.93.20.75 Other 1% stated on 89039320 Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
8903.93.90.00 Other 1% Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

A blank General cell means the line states no rate of its own and takes the one above it — the line it is stated on is named, so the figure can be checked where it actually appears. Preferential rates are listed with the programme codes that grant them; the schedule offering a rate is not the same as your goods qualifying for it.

Preferential rates for 8903.93

The US lines under this subheading offer a reduced or free rate under 17 programmes. Each is named from General Note 3(c)(i) — the schedule prints only the letter.

A Free

Generalized System of Preferences

Normally supported by: GSP claim

AU Free

United States-Australia Free Trade Agreement

Normally supported by: Certification / claim under a US free trade agreement

BH Free

United States-Bahrain Free Trade Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

CL Free

United States-Chile Free Trade Agreement

Normally supported by: Certification / claim under a US free trade agreement

CO Free

United States-Colombia Trade Promotion Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

D Free

African Growth and Opportunity Act

E Free

Caribbean Basin Economic Recovery Act

IL Free

United States-Israel Free Trade Area

Normally supported by: Certification / claim under a US free trade agreement

JO Free

United States-Jordan Free Trade Area Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

KR Free

United States-Korea Free Trade Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

MA Free

United States-Morocco Free Trade Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

OM Free

United States-Oman Free Trade Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

P Free

Dominican Republic-Central America-United States Free Trade Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

PA Free

United States-Panama Trade Promotion Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

PE Free

United States-Peru Trade Promotion Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

S Free

United States-Mexico-Canada Agreement

Normally supported by: USMCA certification of origin

SG Free

United States-Singapore Free Trade Agreement

Normally supported by: Certification / claim under a US free trade agreement

Origin is determined by the agreement’s product-specific rules applied to your bill of materials. We hold the tariff schedule and the programme legend, not your inputs — nothing here determines that goods qualify.

Legal notes that govern this code

Reproduced from the published tariff schedule. Section and chapter notes are binding and are part of the nomenclature itself; statistical notes are US reporting rules and are not classification law.

Section XVII notes VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

1. This section does not cover articles of heading 9503 or 9508, or sleds, bobsleds, toboggans or the like of heading 9506.

2. The expressions "parts"and"parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this section:

(a) Joints, washers or the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanized rubber other than hard rubber (heading 4016);

(b) Parts of general use, as defined in note 2 to section XV, of base metal (section XV) or similar goods of plastics (chapter 39);

(c) Articles of chapter 82 (tools);

(d) Articles of heading 8306;

(e) Machines or apparatus of headings 8401 to 8479, or parts thereof, other than the radiators for the articles of this section; articles of heading 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of heading 8483;

(f) Electrical machinery or equipment (chapter 85);

(g) Articles of chapter 90;

(h) Articles of chapter 91;

(ij) Arms (chapter 93);

(k) Luminaires and lighting fittings and parts thereof of heading 9405; or

(l) Brushes of a kind used as parts of vehicles (heading 9603).

3. References in chapters 86 to 88 to "parts"or"accessories" do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those chapters. A part or accessory which answers to a description in two or more of the headings of those chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.

4. For the purposes of this section:

(a) Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of chapter 87;

(b) Amphibious motor vehicles are classified under the appropriate heading of chapter 87;

(c) Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of chapter 88.

5. Air-cushion vehicles are to be classified within this section with the vehicles to which they are most akin as follows:

(a) In chapter 86 if designed to travel on a guide-track (hovertrains);

(b) In chapter 87 if designed to travel over land or over both land and water;

(c) In chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also able to travel over ice.

Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions.

Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signaling, safety or traffic control equipment for hovertrain transport systems as signaling, safety or traffic control equipment for railways.

Chapter 89 — Notes

Legal Notes of the Harmonized System. Binding, and part of the international nomenclature.

1. A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading 8906 if it does not have the essential character of a vessel of a particular kind.

Chapter 89 — Additional U.S. Notes

Additional U.S. Notes. Binding in the United States; not part of the international HS.

1. Vessels if in use in international trade or commerce or if brought into the customs territory of the United States by nonresidents thereof for their own use in pleasure cruising shall be admitted without formal customs consumption entry or the payment of duty.

Notes are reproduced from the published tariff schedule. They govern classification, but reading them is not the same as applying them to your goods — that is what a broker or a binding ruling is for.

Other subheadings under 8903

Importing 8903.93 into

Each guide covers how duty and tax are assessed there, the authority with jurisdiction, and what catches importers out.

Common questions

What is HS code 8903.93?

8903.93 covers Of a length not exceeding 7.5 m. It sits under heading 8903 (Yachts and other vessels for pleasure or sports; row boats and canoes) in chapter 89, ships, boats and floating structures.

What is the US duty rate for 8903.93?

There is no single rate: this subheading splits into 9 US national lines with 3 different duty rates. Which one applies is a classification decision about your specific goods — the lines are listed on this page.