Harmonized Tariff Schedule of the U.S. › Chapter 89 Ships, boats and floating structures

8903.99.91.00Tariff line

Classification path

Yachts and other vessels for pleasure or sports; row boats and canoes
8903
Other
Other
Other
8903.99.91.00

Rates of duty

General rate (Column 1)1%
SpecialFree (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
Column 230%
UnitNo.

Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)

Printed page 3007

Measure flags

for origin CN, entry date 2026-10-26 · base rate 1%

  • Section 301 forced-labor tariff (12.5%)9903.05.31Applies+12.5%China: Column 1 rate + 12.5% additional
  • China 301 List 3 (9903.88.03)9903.88.03Applies+25%8-digit subheading 8903.99.91 is on L3
  • PGAAPHIS Lacey AL1EPA EP3

Confirmed total 38.5% · max 38.5%Full duty breakdown →

U.S. → China →