RE: The tariff classification of a rigid hull inflatable boat from China

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364098 August 18, 2026 CLA-2-89:OT:RR:NC:N1:164 CATEGORY: Classification TARIFF NO.: 8903.19.0000 Andrew Zeleney 1151 SE 7th Ct., Unit 204 Dania Beach, FL 33004 RE: The tariff classification of a rigid hull inflatable boat from China Dear Mr. Zeleney: In your letter dated August 6, 2026, you requested a tariff classification ruling. Product information was submitted with your request. The item under consideration is a Highfield Sport 390 rigid hull inflatable boat designed to be fitted with an outboard motor. According to your submission, the boat will be presented with a corresponding Tohatsu outboard motor at the time of importation into the U.S. The boat is approximately 3.9 meters in length with an unladen (net) weight of 226 kilograms. You propose classification of the boat in subheading 8903.19.0000, Harmonized Tariff Schedule of the United States (HTSUS). We agree. Regarding the Tohatsu outboard motor, you suggest that it is classified separately. In your submission, you provided evidence that the motor was purchased on the same invoice with the Highfield Sport 390 boat. In addition, you submitted pictures of the Highfield Sport 360 fitted with the Tohatsu motor and ready for use. Furthermore, you allege that the boat and motor will be presented together for importation into the U.S. Based on the totality of information, it is clear that the Tohatsu motor is the corresponding outboard motor for the Highfield Sport 390. Since the boat is designed to be fitted with such a motor, and they will be presented together at importation, the motor will be classified with the boat. The applicable subheading for the rigid hull inflatable boat will be 8903.19.0000, HTSUS, which provides for “Yachts and other vessels for pleasure or sports; row boats and canoes: Inflatable (including rigid hull inflatable) boats: Other.” The general rate of duty will be 2.4 percent ad valorem. The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/.
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 (C.F.R.), 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 C.F.R. 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 Paul Taylor at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division