Import duty / Chapter 89 / Heading 8903
Heading 8903 covers 11 tariff lines in LoadLoom's table; 9 of them clear duty-free under USMCA for goods made in Canada, the US or Mexico. Published US and Canadian rates below, verified October 2026. Pick the line that matches your goods for the worked example and border steps.
| HS code | Goods | US duty | Canada duty | USMCA |
|---|---|---|---|---|
| 8903.11 | Yachts and other vessels; for pleasure or sports, inflatable (including rigid hull inflatable), fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100kg | 2.4% | 9.5% | Free with certificate |
| 8903.12 | Yachts and other vessels; for pleasure or sports, inflatable (including rigid hull inflatable), not designed to be used with a motor and unladen (net) weight not exceeding 100kg | 2.4% | 9.5% | Free with certificate |
| 8903.19 | Yachts and other vessels; for pleasure or sports, inflatable (including rigid hull inflatable), unladen (net) weight exceeding 100kg | 2.4% | 9.5% | Free with certificate |
| 8903.21 | Sailboats; (other than inflatable) with or without auxiliary motor, for pleasure or sports, of a length not exceeding 7.5m | 1.5% | 9.5% | Free with certificate |
| 8903.22 | Sailboats; (other than inflatable) with or without auxiliary motor, for pleasure or sports, of a length exceeding 7.5m but not exceeding 24m | 1.5% | 9.5% | Free with certificate |
| 8903.23 | Sailboats; (other than inflatable) with or without auxiliary motor, for pleasure or sports, of a length exceeding 24m | 1.5% | 9.5% | Free with certificate |
| 8903.31 | Motorboats; (other than outboard motorboats), for pleasure or sports, other than inflatable, of a length not exceeding 7.5m | 1.5% | 9.5% | Free with certificate |
| 8903.32 | Motorboats; (other than outboard motorboats), for pleasure or sports, other than inflatable, of a length exceeding 7.5m but not exceeding 24m | 1.5% | 9.5% | Free with certificate |
| 8903.33 | Motorboats; (other than outboard motorboats), for pleasure or sports, other than inflatable, of a length exceeding 24m | 1.5% | 9.5% | Free with certificate |
| 8903.93 | Vessels; (other than sailboats and motorboats), for pleasure or sports, other than inflatable, of a length not exceeding 7.5m | Free | 9.5% | Not eligible |
| 8903.99 | Vessels; (other than sailboats and motorboats), for pleasure or sports, other than inflatable, of a length exceeding 7.5m | Free | 9.5% | Not eligible |
This page is a free reference for shippers, not a customs ruling. Final classification and duty are determined by the licensed customs broker at entry, and government amounts are always billed at actual. Rates change with each tariff edition and trade action.
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Chapter 89: Ships, boats and floating structures · Every chapter
