HEADING 8903

Yachts and other vessels for pleasure or sports; row boats and canoes:

Part of Chapter 89 — Ships, Boats and Floating Structures, Section XVII.

Subheadings and tariff lines

8903D01Inflatable (including rigid hull inflatable) boats:

8903.11.00Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg

8903.11.00D02Valued over $500:

8903.11.00.15With attached rigid hull 8903.11.00.20Other 8903.11.00.60Other 8903.12.00Not designed for use with a motor and unladen (net) weight not exceeding 100 kg

8903.12.00D03Valued over $500:

8903.12.00.15With attached rigid hull 8903.12.00.20Other 8903.12.00.60Other 8903.19.00.00Other

8903D04Sailboats, other than inflatable, with or without auxiliary motor:

8903.21.00Of a length not exceeding 7.5 m 8903.21.00.10With auxiliary motor

8903.21.00D05Other:

8903.21.00.30Of a length not exceeding 4 m 8903.21.00.35Of a length exceeding 4 m but not exceeding 6.5 m 8903.21.00.40Of a length exceeding 6.5 m but not exceeding 7.5 m 8903.22.00Of a length exceeding 7.5 m but not exceeding 24 m

8903.22.00D06With auxiliary motor:

8903.22.00.15Of a length exceeding 7.5 m but not exceeding 9.2 m 8903.22.00.20Of a length exceeding 9.2 m

8903.22.00D07Other:

8903.22.00.25Of a length exceeding 7.5 m but not exceeding 9.2 m 8903.22.00.60Of a length exceeding 9.2 m 8903.23.00Of a length exceeding 24 m 8903.23.00.15With auxiliary motor 8903.23.00.20Other

8903D08Motorboats, other than inflatable, not including outboard motorboats:

8903.31.00Of a length not exceeding 7.5 m

8903.31.00D09Inboard/outdrive:

8903.31.00.15Cabin cruisers 8903.31.00.20Other 8903.31.00.25Other 8903.32.00Of a length exceeding 7.5 m but not exceeding 24 m

8903.32.00D10Inboard/outdrive:

8903.32.00.15Cabin cruisers 8903.32.00.20Other 8903.32.00.25Other 8903.33.00Of a length exceeding 24 m

8903.33.00D11Inboard/outdrive:

8903.33.00.15Cabin cruisers 8903.33.00.20Other 8903.33.00.25Other

8903D12Other:

8903.93Of a length not exceeding 7.5 m:

8903.93D13Row boats and canoes which are not of a type designed to be principally used with motors or sails:

8903.93.05.00Canoes 8903.93.15.00Other 8903.93.20Outboard motorboats

8903.93.20D14With hulls of metal:

8903.93.20.15Not exceeding 5 m in length 8903.93.20.30Exceeding 5 m in length

8903.93.20D15With hulls of reinforced plastics:

8903.93.20.45Not exceeding 5 m in length 8903.93.20.60Exceeding 5 m in length 8903.93.20.75Other 8903.93.90.00Other 8903.99Other:

8903.99D16Row boats and canoes which are not of a type designed to be principally used with motors or sails:

8903.99.06.00Canoes 8903.99.16.00Other 8903.99.21Outboard motorboats 8903.99.21.10With hulls of metal 8903.99.21.20With hulls of reinforced plastics 8903.99.21.90Other 8903.99.91.00Other

Recent CBP rulings on heading 8903

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

N337988 February 27, 2024

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

N334569 August 31, 2023

Yacht; Dutiability; Documentation; Importation; Exportation

Classifying products under 8903?

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Yachts and other vessels for pleasure or sports; row boats and canoes:

Subheadings and tariff lines

Recent CBP rulings on heading 8903

The tariff classification of the metal boat hull from China

The tariff classification of a recreational sailboat from Canada

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

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

The tariff classification of a catamaran from China

Request to reconsider NYRL N327185; Classification of a personal hydrofoil

The tariff classification of inflatable pontoons from China

The tariff classification of inflatable sailboats from the Czech Republic

The tariff classification of a Hydrofoiler SL3 e-Bike from China

Coastwise Transportation; Oceanographic Research; 46 U.S.C. §§ 55102 and 55103

Yacht; Dutiability; Documentation; Importation; Exportation

Classifying products under 8903?