8903.21.00
8-digit subheadingOf a length not exceeding 7.5 m
This is a 8-digit subheading — a category, not a filing code. Pick the more specific code beneath it that best matches your goods; only a 10-digit statistical code can be used on a customs entry.
Duty rates
Ad valorem rate — a straight percentage of the declared customs value.
| Rate | Value and what it means |
|---|---|
| General rate (Column 1) | 1.5%Column 1 general Applies to most trading partners — the standard "normal trade relations" rate. |
| Special rate (Column 1) | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)Trade programs The country letters in parentheses are free trade agreement and preference programs. If your goods qualify under one of them, that rate replaces the general rate.
|
| Column 2 rate | 30%Non-NTR Reserved for the small group of countries that do not have normal trade relations with the US (currently Cuba, North Korea, Russia and Belarus). Almost no importer uses this column — if you are shipping from anywhere else, ignore it. |
| Unit of quantity | — How CBP expects the quantity to be reported on the entry summary. |
Where this sits in the schedule
The tariff schedule is read top-down: each line inherits the wording of the categories above it.
Yachts and other vessels for pleasure or sports; row boats and canoes: > Sailboats, other than inflatable, with or without auxiliary motor:
Codes within Of a length not exceeding 7.5 m
4 more specific lines fall under 8903.21.00.
- 8903.21.00.10With auxiliary motor10-digit statistical codeYachts and other vessels for pleasure or sports; row boats and canoes: > Sailboats, other than inflatable, with or without auxiliary motor: > Of a length not exceeding 7.5 m
- 8903.21.00.30Of a length not exceeding 4 m10-digit statistical codeYachts and other vessels for pleasure or sports; row boats and canoes: > Sailboats, other than inflatable, with or without auxiliary motor: > Of a length not exceeding 7.5 m > Other:
- 8903.21.00.35Of a length exceeding 4 m but not exceeding 6.5 m10-digit statistical codeYachts and other vessels for pleasure or sports; row boats and canoes: > Sailboats, other than inflatable, with or without auxiliary motor: > Of a length not exceeding 7.5 m > Other:
- 8903.21.00.40Of a length exceeding 6.5 m but not exceeding 7.5 m10-digit statistical codeYachts and other vessels for pleasure or sports; row boats and canoes: > Sailboats, other than inflatable, with or without auxiliary motor: > Of a length not exceeding 7.5 m > Other:
Chapter 89: Ships, Boats and Floating Structures
Browse every code in this chapter to compare neighbouring classifications.
View Chapter 89Source: USITC Harmonized Tariff Schedule, 2026 Basic Edition, Revision 16. Rate text is reproduced verbatim from the official export; category paths and duty estimates are derived.
Data loaded August 18, 2026.Check this chapter on hts.usitc.govReport an error with this codeHow this data is built