8903.12.00
Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
Yachts and other vessels for pleasure or sports; row boats and canoes: Inflatable (including rigid hull inflatable) boats
Duty rates
Column 1 (General / MFN)
2.4%
Column 2 (Non-NTR)
25%
Column 1 (Special / FTA)
Free
Eligible
The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.
Trade measures (Chapter 99)
9903.90.08
35%
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter
Applies to origin: RU, BY
Effective from April 5, 2025
9903.03.01
The duty provided in the applicable subheading + 10%
Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.02
The duty provided in the applicable subheading
Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 2026
Effective from February 24, 2026 through July 24, 2026
9903.03.03
The duty provided in the applicable subheading
Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.04
The duty provided in the applicable subheading
Articles the product of any country, as provided for in subdivision (aa)(iii) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.05
The duty provided in the applicable subheading
Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components of any country, provided for in subdivision (aa)(iv) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.06
The duty provided in the applicable subheading
Articles of aluminum, of steel, or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; wood products; and semiconductor articles, of any country, as provided in subdivision (aa)(v) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.07
The duty provided in the applicable subheading
Articles the product of Canada, as provided for in subdivision (aa)(vi) of U.S. note 2 to this subchapter
Applies to origin: CA
Effective from February 24, 2026 through July 24, 2026
9903.03.08
The duty provided in the applicable subheading
Articles the product of Mexico, as provided for in subdivision (aa)(vii) of U.S. note 2 to this subchapter
Applies to origin: MX
Effective from February 24, 2026 through July 24, 2026
9903.03.09
The duty provided in the applicable subheading
Articles of textiles or apparel the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua, as provided for in subdivision (aa)(viii) of U.S. note 2 to this subchapter
Applies to origin: CR, SV, GT, HN, NI, DO
Effective from February 24, 2026 through July 24, 2026
9903.03.10
The duty provided in the applicable subheading
Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering
Effective from February 24, 2026 through July 24, 2026
9903.03.11
The duty provided in the applicable subheading
Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds
Applies to origin: IL
Effective from February 24, 2026 through July 24, 2026
9903.88.03
LIST_1
The duty provided in the applicable subheading + 25%
Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Applies to origin: CN
Effective from August 23, 2018
Related CBP rulings
The tariff classification of a motorized fishing kayak from China In your letter dated April 9, 2026, you requested a tariff classification ruling. Illustrative literature and product descriptions were provided with your request. The article under consideration is a motorized fishing kayak, Model Mossa 128, which is a rigid, non-inflatable fishing kayak manufactured from high-density polyethylene (HDPE). The overall length of the product is approximately 4 meters. The kayak’s hull is rotationally molded in one piece and features a specially designed central inboard motor well that is an integral part of the hull structure. The motor well is designed to accept a mounted auxiliary electric inboard motor that provides a secondary propulsion mechanism that is pedal-driven. The product has the option of being imported without the motor installed, while retaining its dedicated motor-well design. The subject merchandise weighs approximately 95 lbs. You suggest that the Mossa 128 imported with
Illustrative literature and product descriptions were provided with your request. The article under consideration is a motorized fishing kayak, Model Mossa 128, which is a rigid, non-inflatable fishing kayak manufactured from high-density p
The tariff classification of the metal boat hull from China
The item under consideration is referred to as a pro-fisher metal boat hull, manufactured by Gospel Boats.
The tariff classification of a recreational sailboat from Canada
Catharines, Ontario, Canada. Prior registration indicates the vessel was previously used in U.S. commerce and is being returned to the United States after private ownership transfer from Canada. You identified subheading 8903.91.00, Harmoni
The tariff classification of an inflatable kayak/stand up paddle board from China
The article under consideration is an inflatable kayak/stand up paddle board (Item 1985278).
The tariff classification of an inflatable kayak/stand up paddle board from China
The article under consideration is a Scott Burke Inflatable Kayak/Stand Up Paddle Board (Item Number 1654463).
The tariff classification of a catamaran from China
Detailed pictures were provided with your request. The article under consideration is a 60-Foot Power Catamaran (Item Number TXZ60Ft Cat), which is made of Fiber Reinforced Plastic (FRP). Each hull of the catamaran is 18.26 meters long, whi
Request to reconsider NYRL N327185; Classification of a personal hydrofoil
In NYRL N327185, the subject Hydrofoil is described as follows: The subject merchandise is a Manta5 Hydrofoiler SL3 e-Bike, which has all water terrain capabilities and made with the intention of building a new sport. It is equipped with th
The tariff classification of inflatable pontoons from China
Additional information, which included pictures and other descriptive literature, was provided upon request on January 18, 2023. The items under consideration are Inflatable Pontoons for a whitewater or non-motorized fishing raft. The ponto
The tariff classification of inflatable sailboats from the Czech Republic
Pictures and other descriptive literature were submitted with your request. The items under consideration have been identified as Portable Inflatable Sailboats with an unladen weight of 150 pounds or less. They consist of a non-rigid inflat
The tariff classification of a Hydrofoiler SL3 e-Bike from China
Pictures and other descriptive literature were provided to this office with your request. The subject merchandise is a Manta5 Hydrofoiler SL3 e-Bike, which has all water terrain capabilities and made with the intention of building a new spo
Coastwise Transportation; Oceanographic Research; 46 U.S.C. §§ 55102 and 55103
The Company owns a non-coastwise qualified, Marshall Islands-flagged, 54-meter motor yacht (“the Vessel”). The Vessel was built in Netherlands and has never been imported into the United States. The Company proposes to make the Vessel avail
Yacht; Dutiability; Documentation; Importation; Exportation
The vessel in question is a Nordhavn 55 trawler that was built in Taiwan in 2005. It was imported into the United States that same year. The vessel was formally entered and duties paid at the time of importation. The importer sold the vesse
Other codes in heading 8903
Duty by origin country
The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 8903.12.00 from each major US trading partner.
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