Not designed for use with a motor and unladen (net) weight not exceeding 100 kg

This code covers inflatable, non-motorized boats and canoes weighing under 100kg. Use this code for classifying these pleasure or sports vessels, keeping in mind a general duty rate of 2.4% applies, though free rates may apply for goods from eligible countries or those used in international trade/pleasure cruising.

Detailed information for HTS Code 8903.12.00

This duty applies to yachts, boats, and other water vessels used for pleasure or sports, specifically those that are inflatable (including rigid hull inflatable) and not designed for use with a motor. The 8903.12.00 code covers these inflatable boats weighing 100 kg or less when unladen. Further classification depends on the boat’s value and construction: use statistical suffix .15 for boats valued over $500 with an attached rigid hull, .20 for those valued over $500 without a rigid hull, and .60 for all other boats in this category.

Chapter	Chapter 89 - Ships, boats and floating structures
Section	Section XVII - Vehicles, Aircraft, Vessels and Associated Transport Equipment

Duty snapshot

Quick reference for the duty outcomes tied to this HTS line.

General Duty

2.40%

Standard trade partners (NTR)

Special Duty

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

Eligible FTA or preference programs

The general duty rate for HTS code 8903.12.00 and its subdivisions (8903.12.00.15, 8903.12.00.20, and 8903.12.00.60) is 2.40% for standard trade partners (NTR). However, several countries (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) are eligible for free trade agreements or preference programs, resulting in a 0% duty rate. There is no specified reporting unit requirement. These rates apply consistently to all subdivisions under 8903.12.00, regardless of whether the inflatable boat has a rigid hull or its value exceeds $500.

Rate of Duty (Column 2): 25%

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Code subdivisions

8903.12.00.15

Yachts and other vessels for pleasure or sports; row boats and canoes: > Inflatable (including rigid hull inflatable) boats: > Not designed for use with a motor and unladen (net) weight not exceeding 100 kg > Valued over $500: > With attached rigid hull

8903.12.00.20

Yachts and other vessels for pleasure or sports; row boats and canoes: > Inflatable (including rigid hull inflatable) boats: > Not designed for use with a motor and unladen (net) weight not exceeding 100 kg > Valued over $500: > Other

8903.12.00.60

Yachts and other vessels for pleasure or sports; row boats and canoes: > Inflatable (including rigid hull inflatable) boats: > Not designed for use with a motor and unladen (net) weight not exceeding 100 kg > Other

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Chapter & section notes

Chapter notes

Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes CHAPTER 89 SHIPS, BOATS AND FLOATING STRUCTURES XVII 89-1 Note 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. Additional U.S. Note 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. Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes XVII 89-2

Section notes

SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT XVII-1 Notes 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 (

Latest update

Last updated

November 15, 2025

Revised every January & July

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