# United States tariff lines under HS 8903.99

> The United States tariff splits HS 8903.99 (other: Other) into 6 national lines: 8903.99.06.00 (canoes), 8903.99.16.00 (other), 8903.99.21.10 (with hulls of metal), 8903.99.21.20 (with hulls of reinforced plastics) and 2 others. The general (MFN) duty differs by line: free on 8903.99.06.00, 2.7% on 8903.99.16.00, 1% on 8903.99.21.10, 1% on 8903.99.21.20, 1% on 8903.99.21.90 and 1% on 8903.99.91.00.

Source: https://border.bot/countries/united-states/hs-codes/890399
Last updated: 9 October 2026

[Countries](https://border.bot/countries) / [United States](https://border.bot/countries/united-states) / [Chapter 89](https://border.bot/countries/united-states/hs-codes/89) / [8903.99](https://border.bot/countries/united-states/hs-codes/890399)

## Key facts

- HS subheading: [8903.99](https://border.bot/hs-codes/890399)
- National lines: 6
- Tariff: [United States](https://border.bot/countries/united-states)
- Chapter: 89: Ships, boats and floating structures

## United States lines under 8903.99

The United States tariff splits HS 8903.99 (other: Other) into 6 national lines: 8903.99.06.00 (canoes), 8903.99.16.00 (other), 8903.99.21.10 (with hulls of metal), 8903.99.21.20 (with hulls of reinforced plastics) and 2 others.

The general (MFN) duty differs by line: free on 8903.99.06.00, 2.7% on 8903.99.16.00, 1% on 8903.99.21.10, 1% on 8903.99.21.20, 1% on 8903.99.21.90 and 1% on 8903.99.91.00.

- [8903.99.06.00](https://border.bot/countries/united-states/hs-codes/8903990600) Other, Other, Row boats and canoes which are not of a type designed to be principally used with motors or sails, Canoes. Duty (MFN): free
- [8903.99.16.00](https://border.bot/countries/united-states/hs-codes/8903991600) Other, Other, Row boats and canoes which are not of a type designed to be principally used with motors or sails, Other. Duty (MFN): 2.7%
- [8903.99.21.10](https://border.bot/countries/united-states/hs-codes/8903992110) Other, Other, Outboard motorboats, With hulls of metal. Duty (MFN): 1%
- [8903.99.21.20](https://border.bot/countries/united-states/hs-codes/8903992120) Other, Other, Outboard motorboats, With hulls of reinforced plastics. Duty (MFN): 1%
- [8903.99.21.90](https://border.bot/countries/united-states/hs-codes/8903992190) Other, Other, Outboard motorboats, Other. Duty (MFN): 1%
- [8903.99.91.00](https://border.bot/countries/united-states/hs-codes/8903999100) Other, Other, Other. Duty (MFN): 1%

## In other countries

No other national tariff on border.bot has live lines under 8903.99 yet.

- [The Harmonized System text for 8903.99](https://border.bot/hs-codes/890399)

- Previous subheading: [8903.93](https://border.bot/countries/united-states/hs-codes/890393) Of a length not exceeding 7.5 m
- Next subheading: [8904.00](https://border.bot/countries/united-states/hs-codes/890400) Tugs and pusher craft

## Frequently asked questions

### How many national tariff lines does the United States tariff have under HS 8903.99?

The United States tariff splits HS 8903.99 (other: Other) into 6 national lines: 8903.99.06.00 (canoes), 8903.99.16.00 (other), 8903.99.21.10 (with hulls of metal), 8903.99.21.20 (with hulls of reinforced plastics) and 2 others.

### What is the duty on HS 8903.99 in the United States?

The general (MFN) duty differs by line: free on 8903.99.06.00, 2.7% on 8903.99.16.00, 1% on 8903.99.21.10, 1% on 8903.99.21.20, 1% on 8903.99.21.90 and 1% on 8903.99.91.00.

## Sources and updates

The tariff lines for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The duty rates for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The trade programmes for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

This page was last updated on 9 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Official source files:

- https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false

Machine-readable: https://border.bot/countries/united-states/hs-codes/890399.json