Harmonized Tariff Schedule of the United States · HTS code · HS 8903.19

8903.19.00

8903.19.00: Inflatable (including rigid hull inflatable) boats: other

Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 8903 Yachts and other vessels for pleasure or sports; row boats and canoes:
  2. Inflatable (including rigid hull inflatable) boats:
  3. 8903.19.00 Other

What you pay

Importing into USA

Customs duty 2.4% standard rate depends on the country of origin
Additional duties and charges 2 additional measures
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 2

  • Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 25%
    Applies to goods from
    China
    In force
    from 24 September 2018
    Legal act
    HTSUS 9903.88.03
  • Additional dutyRussia rate increase (Pub. L. 117-110) — Russian Federation (rates in lieu of column 2) 32.6%
    Applies to goods from
    Russia
    In force
    from 28 June 2022
    Legal act
    HTSUS 9903.90.08

Preferential rates by country

Agreement or schemeCountriesRate
General (MFN)—2.4%
US–Australia FTA AUAustraliaFree
US–Bahrain FTA BHBahrainFree
US–Chile FTA CLChileFree
US–Colombia TPA COColombiaFree
US–Israel FTA ILIsraelFree
US–Jordan FTA JOJordanFree
US–Korea FTA KRSouth KoreaFree
US–Morocco FTA MAMoroccoFree
US–Oman FTA OMOmanFree
CAFTA-DR PCosta Rica, Dominican Republic, El Salvador, Guatemala, Honduras, NicaraguaFree
US–Panama TPA PAPanamaFree
US–Peru TPA PEPeruFree
USMCA SCanada, MexicoFree
US–Singapore FTA SGSingaporeFree
Column 2Cuba, North Korea, Russia, Belarus25%

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

Footnotes

  • 9903.90.08 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

Same subheading in other tariffs

8903.19 Inflatable (including rigid hull inflatable) boats: other

UK Free Third-country duty 1 tariff line EU 1.7% Third-country duty 1 tariff line Türkiye 1.7% Third-country duty 1 tariff line Canada 9.5% Third-country duty 1 tariff line Mexico 15% Third-country duty 1 tariff line Brazil 18% Third-country duty 1 tariff line Argentina 20% Third-country duty 1 tariff line Peru Free Third-country duty 1 tariff line New Zealand 5% Third-country duty 3 tariff lines Japan Free Third-country duty 1 tariff line Taiwan Free – 5% Third-country duty 2 tariff lines · average 2.5% GCC 5% Third-country duty 1 tariff line Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 1 tariff line North Macedonia 15% Third-country duty 1 tariff line Nigeria 20% Third-country duty 1 tariff line

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N364098 U.S. CBP 18 August 2026 · 8903.19.00.00

    The tariff classification of a rigid hull inflatable boat from China

  • N329179 U.S. CBP 22 November 2022 · 8903.19.00.00

    The tariff classification of inflatable sailboats from the Czech Republic

Legal notes

Additional notes

1. Subheadings 89011010, 89012010, 89013010, 89019010, 89020010, 89032210, 89032310, 89033210, 89033310, 89040091 and 89069010 are to be taken to apply only to vessels, designed as seagoing, having a hull of an overall length (excluding any projecting parts) of not less than 12 m. However, fishing boats and lifeboats, designed as seagoing, shall be considered as seagoing vessels regardless of their length.

2. Subheadings 89051010 and 89059010 are to be taken to apply only to vessels and floating docks, designed as seagoing.

3. For the purpose of heading 8908, the expression ‘vessels and other floating structures for breaking up’ includes the following articles when presented for breaking up, on condition that they have formed part of their normal equipment:

  • spare parts (such as propellers), whether or not in a new condition,

  • movable articles (furniture, kitchen equipment, tableware, etc.) showing clear evidence of use.

Chapter notes: Chapter 89 →

Code history

Since 2022; before, these goods were classified under 8903.10.

HTS code 8903.19.00 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 8903.19 (inflatable (including rigid hull inflatable) boats: other).

The general duty is 2.4%, and quantities are declared in p/st.

For the same subheading, the UK duty is free, the EU duty is 1.7%, the Türkiye duty is 1.7%, the Canada duty is 9.5%, the Mexico duty is 15%, the Brazil duty is 18%, the Argentina duty is 20%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is 0%–5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 20%.

The United States imported goods of subheading 8903.19 worth US$26m in 2024; the largest supplier was Italy, and the United Kingdom ranked 5th with US$1m.

Questions and answers

What is the USA import duty for HTS code 8903.19.00?

The general duty in the Harmonized Tariff Schedule of the United States is 2.4%; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 8903.19.00 under US trade agreements?

Yes. The Special column reads “Free(A*,AU, BH, CL, CO,D,E, IL, JO, KR, MA, OM,P, PA, PE,S, SG)”: the letters in brackets name the agreements and programmes that grant it.

Where does the United States import these goods from?

For subheading 8903.19 as a whole, the largest supplier in 2024 was Italy (US$9m), followed by China.

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