Of a length exceeding 7.5 m but not exceeding 24 m

This code covers motorboats (excluding inflatable and outboard types) with a length exceeding 7.5 meters but not exceeding 24 meters. These vessels generally face a 1.5% duty for standard trade partners, though preferential rates or duty-free entry may apply based on origin and use (like pleasure cruising), as detailed in Chapter 89 notes.

Detailed information for HTS Code 8903.32.00

This tariff classification falls within Chapter 89, which covers ships, boats and floating structures. Specifically, code 8903.32.00 covers motorboats, other than inflatable, with a length exceeding 7.5 meters but not exceeding 24 meters. Further breakdown is available through statistical suffixes: 8903.32.00.15 for cabin cruisers with inboard/outdrive engines, 8903.32.00.20 for other motorboats with inboard/outdrive engines, and 8903.32.00.25 for motorboats with other engine types—choose the suffix that best matches the vessel’s engine type and hull configuration. Note that vessels used for pleasure cruising by non-residents may be eligible for duty-free entry under specific U.S. notes.

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 8903.32.00 and its subdivisions (8903.32.00.15, 8903.32.00.20, and 8903.32.00.25) is 1.50% applied to standard trade partners (NTR). Special rates of Free apply to goods originating in or imported from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Germany (D), European Union (E), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Peru (P), Panama (PA), Peru (PE), Singapore (SG), and others eligible for FTA or preference programs. Reporting units are not specified. These rates apply consistently across all listed subdivisions, contingent on country of origin and applicable trade agreements.

Rate of Duty (Column 2): 30%

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Code subdivisions

8903.32.00.15

Yachts and other vessels for pleasure or sports; row boats and canoes: > Motorboats, other than inflatable, not including outboard motorboats: > Of a length exceeding 7.5 m but not exceeding 24 m > Inboard/outdrive: > Cabin cruisers

8903.32.00.20

Yachts and other vessels for pleasure or sports; row boats and canoes: > Motorboats, other than inflatable, not including outboard motorboats: > Of a length exceeding 7.5 m but not exceeding 24 m > Inboard/outdrive: > Other

8903.32.00.25

Yachts and other vessels for pleasure or sports; row boats and canoes: > Motorboats, other than inflatable, not including outboard motorboats: > Of a length exceeding 7.5 m but not exceeding 24 m > Other

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

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