Of a length not exceeding 7.5 m

This code covers sailboats (not inflatable) and other pleasure/sports vessels with a length of 7.5 meters or less. It's used to classify these boats for import purposes, with a general duty of 1.5% unless the vessel qualifies for free trade agreements or specific preference programs as detailed in Chapter 89.

Detailed information for HTS Code 8903.21.00

This tariff code falls within the chapter for ships, boats, and floating structures, specifically covering yachts and other pleasure or sports vessels—sailboats that are not inflatable and can have an auxiliary motor. The code 8903.21.00 applies to these sailboats with a length not exceeding 7.5 meters. Further classification is based on whether the sailboat has an auxiliary motor (8903.21.00.10) or is classified as 'other' and then subdivided by length—not exceeding 4m (8903.21.00.30), exceeding 4m but not 6.5m (8903.21.00.35), or exceeding 6.5m but not 7.5m (8903.21.00.40); select the appropriate statistical suffix based on the vessel's characteristics.

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

1.50%

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 8903.21.00 and all its subdivisions (8903.21.00.10, 8903.21.00.30, 8903.21.00.35, and 8903.21.00.40) is 1.50% for standard trade partners. Special rates offer free duty for goods originating from Australia, Bahrain, Chile, Colombia, Costa Rica, Dominican Republic, El Salvador, Israel, Jordan, Korea, Morocco, Oman, Panama, Peru, Singapore, and the U.S. if they qualify under eligible Free Trade Agreements or preference programs. No report units are specified. These rates apply consistently to all subdivisions, determining the duty owed based on the origin of the sailboats or pleasure craft and their length category.

Rate of Duty (Column 2): 30%

Need help importing?
_

Submit your details, and our team will confirm the correct classification and answer your questions.

Code subdivisions

8903.21.00.10

Yachts and other vessels for pleasure or sports; row boats and canoes: > Sailboats, other than inflatable, with or without auxiliary motor: > Of a length not exceeding 7.5 m > With auxiliary motor

Parent subheading for dairy herd replacements

8903.21.00.30

Yachts and other vessels for pleasure or sports; row boats and canoes: > Sailboats, other than inflatable, with or without auxiliary motor: > Of a length not exceeding 7.5 m > Other: > Of a length not exceeding 4 m

8903.21.00.35

Yachts and other vessels for pleasure or sports; row boats and canoes: > Sailboats, other than inflatable, with or without auxiliary motor: > Of a length not exceeding 7.5 m > Other: > Of a length exceeding 4 m but not exceeding 6.5 m

8903.21.00.40

Yachts and other vessels for pleasure or sports; row boats and canoes: > Sailboats, other than inflatable, with or without auxiliary motor: > Of a length not exceeding 7.5 m > Other: > Of a length exceeding 6.5 m but not exceeding 7.5 m

View HTS reference

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

Let's get your shipment cleared

Submit your details and our team will help with classification and compliance.