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    8903.23.00

    Of a length exceeding 24 m

    This code covers sailboats exceeding 24 meters in length, excluding inflatable types. Use this code for importing these larger sailboats, keeping in mind a general duty of 1.50% applies, though free duty may apply for eligible trade partners or vessels used for pleasure cruising, as detailed in chapter notes.

    Of a length exceeding 24 m

    Detailed information for HTS Code 8903.23.00

    This tariff code falls within the chapter for ships, boats and floating structures, specifically covering yachts and other vessels for pleasure or sports, and more specifically, sailboats exceeding 24 meters in length. The 8903.23.00 code covers these larger sailboats, whether or not they have an auxiliary motor. Two statistical suffixes are available: 8903.23.00.15 for sailboats *with* an auxiliary motor and 8903.23.00.20 for sailboats *without* one—use the suffix that best describes the vessel’s features. Duty is generally 1.50% but may be free for goods originating from certain countries with which the U.S. has trade agreements.

    ChapterChapter 89 - Ships, boats and floating structures
    SectionSection 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 8903.23.00 and its subdivisions (8903.23.00.15 and 8903.23.00.20) is 1.50% for standard trade partners. Special duty rates are free for goods originating from A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, and SG, provided they qualify under eligible FTA or preference programs. Report units are not specified, meaning quantity and value are likely reported separately. These rates apply equally to both subdivisions, differentiating based on whether the sailboat has an auxiliary motor (8903.23.00.15) or is otherwise (8903.23.00.20).

    Rate of Duty (Column 2): 30%

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    Code subdivisions

    8903.23.00.15

    Yachts and other vessels for pleasure or sports; row boats and canoes: > Sailboats, other than inflatable, with or without auxiliary motor: > Of a length exceeding 24 m > With auxiliary motor

    8903.23.00.20

    Yachts and other vessels for pleasure or sports; row boats and canoes: > Sailboats, other than inflatable, with or without auxiliary motor: > Of a length exceeding 24 m > 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

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