8903 Yachts and other vessels; for pleasure or sports, rowing boats and canoes

8903.11 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

• Valued over $500
• 8903.11.00.15 With attached rigid hull2.4%
• 8903.11.00.20 Other2.4%
• 8903.11.00.60 Other2.4%

8903.12 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

• Valued over $500
• 8903.12.00.15 With attached rigid hull2.4%
• 8903.12.00.20 Other2.4%
• 8903.12.00.60 Other2.4%

8903.19 Yachts and other vessels; for pleasure or sports, inflatable (including rigid hull inflatable), unladen (net) weight exceeding 100kg

• 8903.19.00.00 Other2.4%

8903.21 Sailboats; (other than inflatable) with or without auxiliary motor, for pleasure or sports, of a length not exceeding 7.5m

• 8903.21.00.10 With auxiliary motor1.5%
• Other
• 8903.21.00.30 Of a length not exceeding 4 m1.5%
• 8903.21.00.35 Of a length exceeding 4 m but not exceeding 6.5 m1.5%
• 8903.21.00.40 Of a length exceeding 6.5 m but not exceeding 7.5 m1.5%

8903.22 Sailboats; (other than inflatable) with or without auxiliary motor, for pleasure or sports, of a length exceeding 7.5m but not exceeding 24m

• With auxiliary motor
• 8903.22.00.15 Of a length exceeding 7.5 m but not exceeding 9.2 m1.5%
• 8903.22.00.20 Of a length exceeding 9.2 m1.5%
• Other
• 8903.22.00.25 Of a length exceeding 7.5 m but not exceeding 9.2 m1.5%
• 8903.22.00.60 Of a length exceeding 9.2 m1.5%

8903.23 Sailboats; (other than inflatable) with or without auxiliary motor, for pleasure or sports, of a length exceeding 24m

• 8903.23.00.15 With auxiliary motor1.5%
• 8903.23.00.20 Other1.5%

8903.31 Motorboats; (other than outboard motorboats), for pleasure or sports, other than inflatable, of a length not exceeding 7.5m

• Inboard/outdrive
• 8903.31.00.15 Cabin cruisers1.5%
• 8903.31.00.20 Other1.5%
• 8903.31.00.25 Other1.5%

8903.32 Motorboats; (other than outboard motorboats), for pleasure or sports, other than inflatable, of a length exceeding 7.5m but not exceeding 24m

• Inboard/outdrive
• 8903.32.00.15 Cabin cruisers1.5%
• 8903.32.00.20 Other1.5%
• 8903.32.00.25 Other1.5%

8903.33 Motorboats; (other than outboard motorboats), for pleasure or sports, other than inflatable, of a length exceeding 24m

• Inboard/outdrive
• 8903.33.00.15 Cabin cruisers1.5%
• 8903.33.00.20 Other1.5%
• 8903.33.00.25 Other1.5%

8903.93 Vessels; (other than sailboats and motorboats), for pleasure or sports, other than inflatable, of a length not exceeding 7.5m

• Row boats and canoes which are not of a type designed to be principally used with motors or sails
• 8903.93.05.00 CanoesFree
• 8903.93.15.00 Other2.7%
• Outboard motorboats
• With hulls of metal
• 8903.93.20.15 Not exceeding 5 m in length1%
• 8903.93.20.30 Exceeding 5 m in length1%
• With hulls of reinforced plastics
• 8903.93.20.45 Not exceeding 5 m in length1%
• 8903.93.20.60 Exceeding 5 m in length1%
• 8903.93.20.75 Other1%
• 8903.93.90.00 Other1%

8903.99 Vessels; (other than sailboats and motorboats), for pleasure or sports, other than inflatable, of a length exceeding 7.5m

• Row boats and canoes which are not of a type designed to be principally used with motors or sails
• 8903.99.06.00 CanoesFree
• 8903.99.16.00 Other2.7%
• Outboard motorboats
• 8903.99.21.10 With hulls of metal1%
• 8903.99.21.20 With hulls of reinforced plastics1%
• 8903.99.21.90 Other1%
• 8903.99.91.00 Other1%