HS HEADING 8903

Yachts and other vessels; for pleasure or sports, rowing boats and canoes

HEADING

8903

CHAPTER

89 — Ships, boats and floating structures

In plain English

This heading covers yachts, other vessels, rowing boats, and canoes intended for pleasure or sports. The subheadings separate these items by construction type, specifically distinguishing between inflatable vessels and those that are not. Inflatable goods are further categorized by whether they are designed for motors and by their weight. Non-inflatable goods, such as sailboats, motorboats, and other vessels, are divided based on their length.

PARAPHRASE OF THE OFFICIAL HS 2022 TEXTS BELOW — NOT LEGAL ADVICE

6-digit subheadings (11)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

8903.11

Yachts and other vessels; for pleasure or sports, inflatable (including rigid hull inflatable), fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100kg

8903.12

Yachts and other vessels; for pleasure or sports, inflatable (including rigid hull inflatable), not designed to be used with a motor and unladen (net) weight not exceeding 100kg

8903.19

Yachts and other vessels; for pleasure or sports, inflatable (including rigid hull inflatable), unladen (net) weight exceeding 100kg

8903.21

Sailboats; (other than inflatable) with or without auxiliary motor, for pleasure or sports, of a length not exceeding 7.5m

8903.22

Sailboats; (other than inflatable) with or without auxiliary motor, for pleasure or sports, of a length exceeding 7.5m but not exceeding 24m

8903.23

Sailboats; (other than inflatable) with or without auxiliary motor, for pleasure or sports, of a length exceeding 24m

8903.31

Motorboats; (other than outboard motorboats), for pleasure or sports, other than inflatable, of a length not exceeding 7.5m

8903.32

Motorboats; (other than outboard motorboats), for pleasure or sports, other than inflatable, of a length exceeding 7.5m but not exceeding 24m

8903.33

Motorboats; (other than outboard motorboats), for pleasure or sports, other than inflatable, of a length exceeding 24m

8903.93

Vessels; (other than sailboats and motorboats), for pleasure or sports, other than inflatable, of a length not exceeding 7.5m

8903.99

Vessels; (other than sailboats and motorboats), for pleasure or sports, other than inflatable, of a length exceeding 7.5m

Chapter 89 classification notes

Chapter 89 covers commercial + recreational vessels. Yacht imports for personal use require documentation of provenance + IMO registration.

Frequent misclassification in this chapter

Inflatable dinghies vs. inflatable life-rafts (Chapter 89 — vessel) vs. (Chapter 95 — sport equipment).

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 89

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