HS 890311 Inflatable (including rigid hull inflatable) boats
Quick Answer: Inflatable boats, including rigid hull inflatable types, imported under HS 890311 enter the UK at 0.00%, the EU at 2.70% ad valorem, and the US with rates varying from 2.4% to 25% ad valorem, with several preferential trade agreements offering duty-free entry. This classification specifically covers buoyant craft that are inflated, whether entirely or partially, with air or gas, and includes those with a rigid hull combined with inflatable buoyancy tubes. Importers should consult the specific tariff schedule for the destination country to determine the applicable duty rate, as preferential agreements can significantly impact landed costs. CustomTariffs aggregates this data, highlighting the importance of verifying the correct subheadings and any associated trade agreements for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8903110000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8903110000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8903110060 | — | — | ["No."] |
| 8903110015 | — | — | ["No."] |
| 89031100 | 2.4% | Free (17 programs) | — |
| 8903110020 | — | — | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 8903.11?
Imports of Inflatable (including rigid hull inflatable) boats may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 890311 cover?
This subheading covers inflatable vessels, including those with a rigid hull, designed for sport or pleasure. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses boats constructed from flexible materials that can be inflated, as well as rigid-hulled inflatable boats (RHIBs) which combine a rigid hull with inflatable buoyancy tubes. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further detail, generally including items like inflatable dinghies, kayaks, and larger inflatable leisure craft, provided they are primarily for recreational use.
What falls outside HS 890311?
The following products are excluded from HS 890311: non-inflatable boats (e.g., rigid-hulled boats not incorporating inflatable buoyancy), inflatable structures not designed as vessels for navigation (such as swimming pool floats or inflatable toys), and commercial or military vessels. For instance, a rigid fiberglass speedboat would be classified under a different heading, and an inflatable mattress, even if buoyant, would not be considered a vessel for sport or pleasure under this subheading. Inflatable life rafts designed solely for emergency safety are also typically classified separately.
What are common classification mistakes for HS 890311?
A common error is misclassifying rigid-hulled inflatable boats (RHIBs) based solely on their inflatable components, overlooking the primary classification of the vessel as a whole. According to General Rule of Interpretation (GRI) 3(b) of the Harmonized System, when goods are presented in sets for retail sale, they are classified according to the component that gives them their essential character. For RHIBs, the rigid hull often dictates the essential character, but if the inflatable tubes are integral to the vessel's primary function and buoyancy, classification under 890311 remains appropriate. Confusion also arises with non-pleasure craft.
How should importers classify products under HS 890311?
The correct procedure for classifying products under HS 890311 involves a thorough examination of the product's construction and intended use. Importers and customs brokers must verify if the vessel is inflatable or a rigid-hulled inflatable boat. Key considerations include the materials used, the presence of a rigid hull, and whether the primary purpose is sport or pleasure. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and referencing the WCO Explanatory Notes for Heading 8903 is crucial for accurate determination.
How is the duty calculated for products under HS 890311?
A 3-meter inflatable dinghy weighing 50 kg and declared at a customs value of $1,500 USD would attract a US duty of $45.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value. Therefore, the calculation is 3.0% × $1,500 USD = $45.00. This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 890311.90.00.
Which trade agreements reduce duties for HS 890311?
Several free trade agreements may reduce the applicable duty rate for HS 890311, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement under USMCA or a specific certificate of origin for other agreements, depending on the jurisdiction and the specific agreement's requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 890311 (Inflatable boats)?
The Most Favored Nation (MFN) duty rate for inflatable boats under HS code 890311 can vary. For example, the United States applies a 10% ad valorem duty rate. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates. For instance, the EU TARIC system may show different rates depending on the origin and specific product details.
How is the import duty for HS 890311 calculated, and can you provide an example?
Import duty for HS code 890311 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if an inflatable boat has a customs value of $5,000 and the MFN duty rate is 10%, the duty would be $5,000 \times 10% = $500. Always ensure the customs value is correctly determined according to the importing country's valuation rules.
What are the classification criteria for HS code 890311, and what distinguishes it from other boat classifications?
HS code 890311 specifically covers 'Inflatable (including rigid hull inflatable) boats'. The key criterion is that the vessel is designed to be inflated for use. This includes both fully inflatable structures and those with a rigid hull and inflatable buoyancy chambers (like Rigid Hull Inflatable Boats or RHIBs). It distinguishes these from non-inflatable boats (e.g., fiberglass, aluminum) which fall under different subheadings within HS 8903.
Which trade agreements offer preferential duty rates for HS code 890311, and how can importers claim them?
Preferential duty rates for HS code 890311 are often available under various free trade agreements (FTAs). For example, goods originating from countries with FTAs with the importing nation (such as USMCA for the US, or various EU bilateral agreements) may qualify for reduced or zero duties. To claim these preferential rates, importers must provide a valid Certificate of Origin or other proof of origin as stipulated by the specific trade agreement and the customs authority. Consult the USITC, EU TARIC, or UK Trade Tariff for specific agreement details.
What documentation is typically required for importing inflatable boats under HS code 890311?
Beyond standard import documentation like a commercial invoice, packing list, and bill of lading, importing inflatable boats under HS code 890311 may require specific documentation. This can include proof of origin for preferential duty claims, manufacturer's declarations confirming compliance with safety standards (e.g., CE marking for the EU), and potentially registration documents depending on the size and intended use of the vessel and the regulations of the importing country. Always verify specific requirements with the customs authority.