# HS heading 89.03: Yachts and other vessels for pleasure or sports; rowing boats and canoes > 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). Source: https://border.bot/hs-codes/8903 Last updated: 11 October 2026 [HS codes](https://border.bot/hs-codes) / [Chapter 89](https://border.bot/hs-codes/89) / [89.03](https://border.bot/hs-codes/8903) ## 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 ## 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. - [8903.11](https://border.bot/hs-codes/890311) 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](https://border.bot/hs-codes/890312) Inflatable (including rigid hull inflatable) boats: Not designed for use with a motor and unladen (net) weight not exceeding 100kg - [8903.19](https://border.bot/hs-codes/890319) Inflatable (including rigid hull inflatable) boats: Other - [8903.21](https://border.bot/hs-codes/890321) Sailboats, other than inflatable, with or without auxiliary motor: Of a length not exceeding 7.5m - [8903.22](https://border.bot/hs-codes/890322) Sailboats, other than inflatable, with or without auxiliary motor: Of a length exceeding 7.5m but not exceeding 24m - [8903.23](https://border.bot/hs-codes/890323) Sailboats, other than inflatable, with or without auxiliary motor: Of a length exceeding 24m - [8903.31](https://border.bot/hs-codes/890331) Motorboats, other than inflatable, not including outboard motorboats: Of a length not exceeding 7.5m - [8903.32](https://border.bot/hs-codes/890332) Motorboats, other than inflatable, not including outboard motorboats: Of a length exceeding 7.5m but not exceeding 24m - [8903.33](https://border.bot/hs-codes/890333) Motorboats, other than inflatable, not including outboard motorboats: Of a length exceeding 24m - [8903.93](https://border.bot/hs-codes/890393) Other: Of a length not exceeding 7.5m - [8903.99](https://border.bot/hs-codes/890399) Other: Other ## What it doesn’t cover Other goods of chapter 89 are classified in its other 7 headings, listed below. - [89.01](https://border.bot/hs-codes/8901) Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods - [89.02](https://border.bot/hs-codes/8902) Fishing vessels; factory ships and other vessels for processing or preserving fishery products - [89.04](https://border.bot/hs-codes/8904) Tugs and pusher craft - [89.05](https://border.bot/hs-codes/8905) Light-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 - [89.06](https://border.bot/hs-codes/8906) Other vessels, including warships and lifeboats other than rowing boats - [89.07](https://border.bot/hs-codes/8907) Other floating structures (for example, rafts, tanks, coffer- dams, landing-stages, buoys and beacons) - [89.08](https://border.bot/hs-codes/8908) Vessels 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). - [United States](https://border.bot/countries/united-states/hs-codes/89): 40 lines, used by 1 other country - Previous heading: [89.02](https://border.bot/hs-codes/8902) Fishing vessels; factory ships and other vessels for processing or preserving fishery products - Next heading: [89.04](https://border.bot/hs-codes/8904) Tugs and pusher craft ## 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. Machine-readable: https://border.bot/hs-codes/8903.json