CHAPTER 89

Ships, Boats and Floating Structures

Section XVII of the U.S. Harmonized Tariff Schedule. 8 headings.

Headings in this chapter

Recent CBP rulings in Chapter 89

N360558 April 29, 2026

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

N360147 April 27, 2026

The tariff classification of the metal boat hull from China

N358981 March 11, 2026

The tariff classification of a recreational sailboat from Canada

N358621 February 17, 2026

The tariff classification of an inflatable kayak/stand up paddle board from China

N356047 November 21, 2025

The classification, origin, marking, and eligibility under subheading 9802.00.5060 on jewelry

N344992 February 4, 2025

The tariff classification of a seawater treatment barge from Indonesia

N337988 February 27, 2024

The tariff classification of an inflatable kayak/stand up paddle board from China

N334569 August 31, 2023

The tariff classification of a catamaran from China

H328536 February 6, 2023

Request to reconsider NYRL N327185; Classification of a personal hydrofoil

N330293 January 24, 2023

The tariff classification of inflatable pontoons from China

N329179 November 22, 2022

The tariff classification of inflatable sailboats from the Czech Republic

N328248 October 4, 2022

The tariff classification of a Mega Block (MID) from South Korea; Correction to N327897

Chapter 89 legal notes →

Section, chapter, additional U.S., and statistical notes that govern classification under Chapter 89.

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