HS 890312 Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
Quick Answer: Boats not designed for use with a motor and with an unladen weight not exceeding 100 kg imported under HS 890312 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 rates available. This classification specifically covers lightweight, non-motorized watercraft such as certain kayaks, canoes, and small sailing dinghies. Importers should be aware of the specific weight threshold and motor exclusion to ensure correct classification. According to CustomTariffs data, understanding these nuances is crucial for accurate duty assessment across different trade blocs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8903120000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8903120000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8903120015 | — | — | ["No."] |
| 8903120060 | — | — | ["No."] |
| 89031200 | 2.4% | Free (17 programs) | — |
| 8903120020 | — | — | ["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 8903.12?
Imports of Not designed for use with a motor and unladen (net) weight not exceeding 100 kg 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 890312 cover?
This subheading covers non-motorized boats with an unladen (net) weight not exceeding 100 kg, as defined by the World Customs Organization's Harmonized System (WCO HS) nomenclature. According to the USITC Harmonized Tariff Schedule (HTS) and EU TARIC, this includes items such as kayaks, canoes, paddleboards, and inflatable rafts that are propelled solely by human power and meet the specified weight threshold. These vessels are designed for recreational purposes and are not intended for commercial navigation or use with an engine.
What falls outside HS 890312?
The following products are excluded from HS 890312: boats designed for use with a motor, even if a motor is not currently attached; boats exceeding the 100 kg unladen weight limit; and any watercraft primarily designed for purposes other than recreation, such as fishing vessels or workboats. For instance, a sailing dinghy with a keel that pushes its weight over 100 kg would be classified elsewhere, as would a small inflatable boat intended for towing behind a larger motor yacht.
What are common classification mistakes for HS 890312?
A common error is misinterpreting the "unladen (net) weight" criterion, often confusing it with the gross weight or the weight of accessories. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify motorized inflatable boats under this subheading if they fail to consider the "not designed for use with a motor" clause, leading to misclassification under HS 8903.99.
How should importers classify products under HS 890312?
The correct procedure for classifying products under HS 890312 involves a two-step verification process. First, confirm that the watercraft is not designed for use with a motor. Second, accurately determine the unladen (net) weight of the vessel, excluding any accessories, engines, or cargo. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and refer to explanatory notes for precise guidance on weight calculations and design intent.
How is the duty calculated for products under HS 890312?
A single-person kayak weighing 25 kg and declared at a customs value of $500 USD would attract a US duty of $0.00. This is because the Most Favored Nation (MFN) duty rate for HS 8903.12 in the USITC Harmonized Tariff Schedule is 0% ad valorem. Therefore, the calculation is 0% × $500 = $0.00. This reflects the duty-free status for many non-motorized recreational watercraft under the US tariff system.
Which trade agreements reduce duties for HS 890312?
Several free trade agreements may reduce the applicable duty rate for HS 890312, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. For goods imported into the European Union, the Generalised Scheme of Preferences (GSP) may offer reduced or Free duty rates for products from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing jurisdiction.
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FAQ
What are the typical import duty rates for HS code 890312?
The import duty rates for HS code 890312, which covers 'Inflatable vessels, of a weight not exceeding 100 kg, not designed for use with a motor', vary by country and trade agreement. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 2.70%. However, preferential rates may apply. For instance, goods from Australia (AU) may enter duty-free under specific trade agreements. Always consult the latest tariff schedule of the importing country for the most accurate and up-to-date rates.
What specific criteria determine if a vessel falls under HS code 890312?
To be classified under HS code 890312, a vessel must meet two primary criteria: 1) It must be inflatable. 2) Its unladen (net) weight must not exceed 100 kg. 3) Crucially, it must not be designed for use with a motor. This means the vessel's construction or intended purpose does not accommodate or facilitate the attachment and operation of a motor. Examples include small inflatable rafts, dinghies, or kayaks that are propelled manually.
How is the import duty calculated for HS code 890312, and can you provide an example?
The duty calculation depends on the duty rate applied, which can be ad valorem (a percentage of the value) or specific (a fixed amount per unit). For HS code 890312, if an ad valorem rate of 2.70% is applied, and the declared customs value of the inflatable vessel is $500, the duty would be calculated as: $500 (Value) × 2.70% (Duty Rate) = $13.50. If a specific duty applies, such as $10 per unit, and you import 5 vessels, the duty would be 5 (Quantity) × $10 (Duty per Unit) = $50. Always verify the applicable duty basis (ad valorem or specific) with the importing country's customs authority.
What documentation is typically required for importing goods classified under HS code 890312?
Standard import documentation for HS code 890312 typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a certificate of origin if preferential duty rates are claimed. Depending on the importing country and the nature of the goods, additional certifications related to safety standards or environmental compliance might be necessary. It is advisable to consult the customs regulations of the destination country or work with a licensed customs broker.
Which common trade agreements offer preferential duty rates for HS code 890312?
Several trade agreements can provide preferential duty rates for HS code 890312. For instance, under the US HTS, goods originating from countries with which the US has free trade agreements (FTAs) may benefit from reduced or zero duty rates. Examples of such preferential rates are often indicated by symbols or codes (e.g., 'Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)') which denote specific origins or trade blocs that qualify for duty exemptions or reductions. Importers should verify the origin of their goods and consult the specific provisions of applicable trade agreements, such as those with Australia (AU), Canada (CA), Mexico (MX), or member countries of the European Union (EU) if importing into the UK, to determine eligibility for preferential treatment.