Harmonized Tariff Schedule of the United States · HTS code · HS 8903.99
8903.99.06: Other pleasure and sports vessels: Row boats and canoes which are not of a type designed: canoes
Other pleasure and sports vessels
Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026
- 8903 Yachts and other vessels for pleasure or sports; row boats and canoes:
- Other:
- 8903.99 Other:
- Row boats and canoes which are not of a type designed to be principally used with motors or sails:
- 8903.99.06 Canoes
What you pay
Importing into USA
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 1
- 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
Same subheading in other tariffs
8903.99 Yachts and other vessels for pleasure or sports: other, other
UK Free Third-country duty 2 tariff lines 
EU 1.7% – 2.7% Third-country duty 2 tariff lines · average 2.2% 
Türkiye 1.7% – 2.7% Third-country duty 4 tariff lines · average 2.2% 
Canada Free – 9.5% General (MFN) 5 tariff lines · average 7.6% 
Mexico 15% General (MFN) 1 tariff line 
Brazil 18% General (MFN) 1 tariff line 
Argentina 35% General (MFN) 4 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 3 tariff lines 
Japan Free General (MFN) 1 tariff line 
Taiwan Free – 6% General (MFN) 3 tariff lines · average 4% 
GCC 5% General (MFN) 5 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 15% General (MFN) 2 tariff lines 
Nigeria 20% General (MFN) 1 tariff line USA lines: 8903.99
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.
- N360147 U.S. CBP
The tariff classification of the metal boat hull from China
- H328536 U.S. CBP
Request to reconsider NYRL N327185; Classification of a personal hydrofoil
- N327185 U.S. CBP
The tariff classification of a Hydrofoiler SL3 e-Bike from China
- N303805 U.S. CBP
The tariff classification of a watercraft from China
8 rulings in total for this code
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.
HTS code 8903.99.06 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 8903.99 (yachts and other vessels for pleasure or sports: other, other).
The general duty is free, and quantities are declared in p/st.
For the same subheading, the UK duty is free, the EU duty is 1.7%–2.7%, the Türkiye duty is 1.7%–2.7%, the Canada duty is 0%–9.5%, the Mexico duty is 15%, the Brazil duty is 18%, the Argentina duty is 35%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is 0%–6%, 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 8903.99 worth US$506m in 2024; the largest supplier was Poland.
Questions and answers
What is the USA import duty for HTS code 8903.99.06?
The general duty in the Harmonized Tariff Schedule of the United States is free; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Where does the United States import these goods from?
For subheading 8903.99 as a whole, the largest supplier in 2024 was Poland (US$87m), followed by Taiwan.