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

N360558
April 29, 2026
CLA-2-89:OT:RR:NC:N2:206
CATEGORY: Classification
TARIFF NO.: 8903.31.0020
Ken Zhong Voyager Dynamics Inc 1220 River Bend Dr., Suite 250 Dallas, TX 75247 RE: 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 a motor is classified in subheading 8903.31.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for motorboats with an inboard/outdrive motor or if imported without a motor in subheading 8903.93.0500, HTSUS, which provides for canoes. We agree in part. Subheading 8903.93.0500, HTSUS, describes a product where a motor is not integrated as part of the propulsion system. You state the kayak is “principally designed and intended to be used with the electric inboard motor as the primary means of propulsion.” Although it may be imported without a motor and can be used with paddles, it is not the kayak’s principal and intended use. As a result, the subject merchandise is precluded from subheading 8903.93.0500, HTSUS. The applicable subheading for the motorized fishing kayak, Model Mossa 128, will be 8903.31.0020, HTSUS, which provides for “Yachts and other vessels for pleasure or sports; row boats and canoes: Motorboats, other than inflatable, not including outboard motorboats: Of a length not exceeding 7.5 m: Inboard/outdrive: Other.” The duty rate will be 1.5 percent ad valorem.

This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division