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HS heading 89.03: Yachts and other vessels for pleasure or sports; rowing boats and canoes

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Key facts

Heading
89.03
Description
Yachts and other vessels for pleasure or sports; rowing boats and canoes
Chapter
89: Ships, boats and floating structures
Subheadings
11
Edition
HS2022

Summary

HS heading 89.03 covers yachts and other vessels for pleasure or sports; rowing boats and canoes. It is in chapter 89 (ships, boats and floating structures). It is split into 11 subheadings: 8903.11 (inflatable (including rigid hull inflatable) boats, fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100kg), 8903.12 (inflatable (including rigid hull inflatable) boats, not designed for use with a motor and unladen (net) weight not exceeding 100kg), 8903.19 (inflatable (including rigid hull inflatable) boats, other), 8903.21 (sailboats, other than inflatable, with or without auxiliary motor, of a length not exceeding 7.5m), 8903.22 (sailboats, other than inflatable, with or without auxiliary motor, of a length exceeding 7.5m but not exceeding 24m), 8903.23 (sailboats, other than inflatable, with or without auxiliary motor, of a length exceeding 24m) and 5 others. National tariff lines under heading 89.03 are live on border.bot for the United States (40 lines, also used by 1 other country).

What this code covers

HS heading 89.03 covers yachts and other vessels for pleasure or sports; rowing boats and canoes.

It is split into 11 subheadings: 8903.11 (inflatable (including rigid hull inflatable) boats, fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100kg), 8903.12 (inflatable (including rigid hull inflatable) boats, not designed for use with a motor and unladen (net) weight not exceeding 100kg), 8903.19 (inflatable (including rigid hull inflatable) boats, other), 8903.21 (sailboats, other than inflatable, with or without auxiliary motor, of a length not exceeding 7.5m), 8903.22 (sailboats, other than inflatable, with or without auxiliary motor, of a length exceeding 7.5m but not exceeding 24m), 8903.23 (sailboats, other than inflatable, with or without auxiliary motor, of a length exceeding 24m) and 5 others.

  • 8903.11Inflatable (including rigid hull inflatable) boats: Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100kg
  • 8903.12Inflatable (including rigid hull inflatable) boats: Not designed for use with a motor and unladen (net) weight not exceeding 100kg
  • 8903.19Inflatable (including rigid hull inflatable) boats: Other
  • 8903.21Sailboats, other than inflatable, with or without auxiliary motor: Of a length not exceeding 7.5m
  • 8903.22Sailboats, other than inflatable, with or without auxiliary motor: Of a length exceeding 7.5m but not exceeding 24m
  • 8903.23Sailboats, other than inflatable, with or without auxiliary motor: Of a length exceeding 24m
  • 8903.31Motorboats, other than inflatable, not including outboard motorboats: Of a length not exceeding 7.5m
  • 8903.32Motorboats, other than inflatable, not including outboard motorboats: Of a length exceeding 7.5m but not exceeding 24m
  • 8903.33Motorboats, other than inflatable, not including outboard motorboats: Of a length exceeding 24m
  • 8903.93Other: Of a length not exceeding 7.5m
  • 8903.99Other: Other

What it doesn’t cover

Other goods of chapter 89 are classified in its other 7 headings, listed below.

  • 89.01Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
  • 89.02Fishing vessels; factory ships and other vessels for processing or preserving fishery products
  • 89.04Tugs and pusher craft
  • 89.05Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms
  • 89.06Other vessels, including warships and lifeboats other than rowing boats
  • 89.07Other floating structures (for example, rafts, tanks, coffer- dams, landing-stages, buoys and beacons)
  • 89.08Vessels and other floating structures for breaking up

How it is structured

Heading 89.03 is one of 8 headings in chapter 89. Its first two digits, 89, are the chapter; the next two, 03, number the heading within it. Its subheadings add two more digits (8903.11, 8903.12, 8903.19).

In other countries

National tariff lines under heading 89.03 are live on border.bot for the United States (40 lines, also used by 1 other country).

Frequently asked questions

What does HS heading 89.03 cover?

HS heading 89.03 covers yachts and other vessels for pleasure or sports; rowing boats and canoes.

Which chapter is HS heading 89.03 in?

HS heading 89.03 is in chapter 89 (ships, boats and floating structures).

How many subheadings does HS heading 89.03 have?

HS heading 89.03 has 11 subheadings: 8903.11 (inflatable (including rigid hull inflatable) boats, fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100kg), 8903.12 (inflatable (including rigid hull inflatable) boats, not designed for use with a motor and unladen (net) weight not exceeding 100kg), 8903.19 (inflatable (including rigid hull inflatable) boats, other), 8903.21 (sailboats, other than inflatable, with or without auxiliary motor, of a length not exceeding 7.5m), 8903.22 (sailboats, other than inflatable, with or without auxiliary motor, of a length exceeding 7.5m but not exceeding 24m), 8903.23 (sailboats, other than inflatable, with or without auxiliary motor, of a length exceeding 24m) and 5 others.

Which countries’ tariffs list national lines under HS heading 89.03?

National tariff lines under heading 89.03 are live on border.bot for the United States (40 lines, also used by 1 other country).

Sources and updates

The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.

This page was last updated on 11 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.

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