Yachts and other vessels; for pleasure or sports, rowing boats and canoes
6-digit subheadings (11)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Yachts and other vessels; for pleasure or sports, inflatable (including rigid hull inflatable), fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100kg
Yachts and other vessels; for pleasure or sports, inflatable (including rigid hull inflatable), not designed to be used with a motor and unladen (net) weight not exceeding 100kg
Yachts and other vessels; for pleasure or sports, inflatable (including rigid hull inflatable), unladen (net) weight exceeding 100kg
Sailboats; (other than inflatable) with or without auxiliary motor, for pleasure or sports, of a length not exceeding 7.5m
Sailboats; (other than inflatable) with or without auxiliary motor, for pleasure or sports, of a length exceeding 7.5m but not exceeding 24m
Sailboats; (other than inflatable) with or without auxiliary motor, for pleasure or sports, of a length exceeding 24m
Motorboats; (other than outboard motorboats), for pleasure or sports, other than inflatable, of a length not exceeding 7.5m
Motorboats; (other than outboard motorboats), for pleasure or sports, other than inflatable, of a length exceeding 7.5m but not exceeding 24m
Motorboats; (other than outboard motorboats), for pleasure or sports, other than inflatable, of a length exceeding 24m
Vessels; (other than sailboats and motorboats), for pleasure or sports, other than inflatable, of a length not exceeding 7.5m
Vessels; (other than sailboats and motorboats), for pleasure or sports, other than inflatable, of a length exceeding 7.5m
Chapter 89 classification notes
Frequent misclassification in this chapter
Inflatable dinghies vs. inflatable life-rafts (Chapter 89 — vessel) vs. (Chapter 95 — sport equipment).
Classification certainty
The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.
Binding tariff ruling databaseOther headings in Chapter 89
- 8901 — Cruise ships, excursion boats, ferry-boats, cargo ships, barges and si…
- 8902 — Fishing vessels, factory ships and other vessels; for processing or pr…
- 8904 — Tugs and pusher craft
- 8905 — Light-vessels, fire-floats, dredgers, floating cranes, other vessels; …
- 8906 — Vessels; other, including warships and lifeboats, other than rowing bo…
- 8907 — Boats, floating structures, other (for e.g. rafts, tanks, coffer-dams,…
- 8908 — Vessels and other floating structures; for breaking up