8903.99
6-digit headingOther
This is a 6-digit heading — 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
No rate is published at this level — check the specific 10-digit statistical code beneath it.
| Rate | Value and what it means |
|---|---|
| General rate (Column 1) | See 10-digit codeColumn 1 general Applies to most trading partners — the standard "normal trade relations" rate. |
| Special rate (Column 1) | —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 | —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: > Other:
Codes within Other
7 more specific lines fall under 8903.99.
- 8903.99.06.00Canoes10-digit statistical codeYachts and other vessels for pleasure or sports; row boats and canoes: > Other: > Other: > Row boats and canoes which are not of a type designed to be principally used with motors or sails:Free
- 8903.99.16.00Other10-digit statistical codeYachts and other vessels for pleasure or sports; row boats and canoes: > Other: > Other: > Row boats and canoes which are not of a type designed to be principally used with motors or sails:2.7%
- 8903.99.21Outboard motorboats8-digit subheadingYachts and other vessels for pleasure or sports; row boats and canoes: > Other: > Other:1%
- 8903.99.21.10With hulls of metal10-digit statistical codeYachts and other vessels for pleasure or sports; row boats and canoes: > Other: > Other: > Outboard motorboats
- 8903.99.21.20With hulls of reinforced plastics10-digit statistical codeYachts and other vessels for pleasure or sports; row boats and canoes: > Other: > Other: > Outboard motorboats
- 8903.99.21.90Other10-digit statistical codeYachts and other vessels for pleasure or sports; row boats and canoes: > Other: > Other: > Outboard motorboats
- 8903.99.91.00Other10-digit statistical codeYachts and other vessels for pleasure or sports; row boats and canoes: > Other: > Other:1%
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