Chapter 89, Ships and boats / Heading 8903
HTS 8903.11.00: Yachts and other vessels for pleasure or sports, inflatable (including rigid hull inflatable) boats, fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg
Schedule text: Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg. Classification: Yachts and other vessels for pleasure or sports; row boats and canoes › Inflatable (including rigid hull inflatable) boats › Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg
General rate of duty
2.4%
Column 1, USITC schedule
From China, all in
39.9%
Priced live by the Gateway engine
Section 301 China
25%
List 3
Forced labor 301
12.5%
9903.05.31
How the rate is built
Each line is a separate legal authority. They stack on the $10,000 customs value unless a carve-out says otherwise.
| Program | Rate | Amount |
|---|---|---|
General rate of duty (Column 1) Official rate: 2.4% 8903.11.00 | 2.4% | $240.00 |
Section 301 China (List 3) | 25% | $2,500.00 |
Section 301 forced labor 9903.05.31 | 12.5% | $1,250.00 |
Effective duty rate | 39.9% | $3,990.00 |
Stack priced from China on a $10,000 customs value, ocean entry. Other origins carry different programs; the calculator prices any of them.
Related lines
Statistical lines under the same 8-digit heading share one legal rate; the last two digits report statistics.
- 8903.11.00.15With attached rigid hull
- 8903.11.00.20Other
- 8903.11.00.60Other
Questions about this example
- What is HTS code 8903.11.00?
- HTS 8903.11.00 covers yachts and other vessels for pleasure or sports, inflatable (including rigid hull inflatable) boats, fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg; the schedule's own line text is "Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg". Its full classification path in the Harmonized Tariff Schedule of the United States is: Yachts and other vessels for pleasure or sports; row boats and canoes › Inflatable (including rigid hull inflatable) boats › Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg. It sits in chapter 89 (Ships and boats) under heading 8903.
- What is the general duty rate for HTS 8903.11.00?
- The Column 1 general rate of duty is 2.4%. That is the most-favored-nation rate before any Section 301, Section 232, Section 338, Section 201 or antidumping and countervailing action, and before CBP's Merchandise Processing and Harbor Maintenance fees.
- What is the tariff on HTS 8903.11.00 from China?
- Priced on $10,000 of goods, the effective duty from China is 39.9%: 2.4% general rate + 25% Section 301 + 12.5% forced labor. Section 301 applies (List 3). The Section 301 forced-labor duty applies.
- Which lines are related to HTS 8903.11.00?
- Neighbouring statistical lines under the same 8-digit heading are listed on this page. All lines under one 8-digit heading share the same legal duty rate; the tenth digit reports statistics.