HS 890319 Other
Quick Answer: Boats and other vessels imported under HS 890319 enter the UK at 0.00%, the EU at 1.70% ad valorem, and the US at 2.4% ad valorem, with preferential rates available for certain trading partners. This residual "Other" classification within Chapter 89 applies to vessels not specifically enumerated in preceding headings, typically encompassing specialized craft or those not fitting standard categories. Importers should verify the precise nature of the vessel and consult specific tariff notes to ensure correct classification, as misclassification can lead to penalties. According to CustomTariffs data, significant duty rate variations exist across major markets, highlighting the importance of pre-importation due diligence.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8903190000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8903190000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8903190000 | 2.4% | Free (17 programs) | ["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 8903.19?
Imports of Other 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 890319 cover?
This subheading covers "other" vessels and craft, specifically those not classified under the preceding subheadings of HS 8903, which pertains to yachts and other vessels for pleasure or sports. According to the World Customs Organization's Harmonized System Explanatory Notes, this residual category is for vessels that do not fit the specific descriptions of sailing boats, motorboats, rowboats, and other vessels for pleasure or sports. For instance, it would encompass specialized recreational craft not explicitly detailed elsewhere.
What falls outside HS 890319?
The following products are excluded from HS 890319: sailing boats with or without auxiliary motors (8903.10), motorboats (8903.20), rowboats (8903.91), and other vessels for pleasure or sports that are specifically described in preceding subheadings. This includes, but is not limited to, kayaks, canoes, and inflatable recreational craft that may have their own distinct classifications within or outside of heading 8903, depending on their construction and intended use as per the WCO HS Nomenclature.
What are common classification mistakes for HS 890319?
A common error is misclassifying specialized recreational craft that might appear similar to those in other subheadings but possess unique characteristics warranting classification as "other." For example, a highly specialized, custom-built paddleboard designed for competitive racing might be incorrectly placed in a broader category. Importers must carefully consult the WCO HS Explanatory Notes and national tariff schedules, applying General Rule of Interpretation (GRI) 3(c) if necessary, to ensure the most specific classification is achieved.
How should importers classify products under HS 890319?
The correct procedure for classifying products under HS 890319 involves a systematic review of the product's design, construction, and intended use against the definitions provided in HS heading 8903 and its subheadings. Importers and customs brokers should first attempt to fit the product into the more specific subheadings (8903.10, 8903.20, 8903.91). If no specific subheading accurately describes the product, then HS 890319, as the residual category, becomes the appropriate classification.
How is the duty calculated for products under HS 890319?
A custom-built, 10-meter-long recreational submersible, declared at a customs value of $500,000 USD, would attract a US duty of $12,500. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 2.5% ad valorem (2.5% × $500,000 = $12,500). It is crucial to verify the specific duty rate applicable at the time of import, as these can change and vary by country.
Which trade agreements reduce duties for HS 890319?
Several free trade agreements may reduce the applicable duty rate for HS 890319, 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. Additionally, the Generalized System of Preferences (GSP) may offer reduced or "Free" duties for eligible goods from certain developing countries. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries.
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FAQ
What are the typical import duty rates for HS code 890319, and how do preferential rates apply?
HS code 890319, covering 'Other' vessels (excluding inflatable craft, yachts, and pleasure boats), generally faces a Most Favored Nation (MFN) duty rate of 2.4% ad valorem in the United States. However, preferential rates under various trade agreements can significantly reduce or eliminate this duty. For instance, goods originating from countries with agreements like the US-Australia Free Trade Agreement (AU) may enter duty-free. Importers must ensure they have the necessary proof of origin to claim these preferential rates. Always consult the latest US International Trade Commission (USITC) Harmonized Tariff Schedule for the most current and specific rates applicable to your country of origin.
How is the import duty for HS code 890319 calculated, and can you provide an example?
The import duty for HS code 890319 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of 'other' vessels classified under 890319 has a customs value of $50,000 and the applicable MFN duty rate is 2.4%, the import duty would be calculated as: $50,000 (Customs Value) × 0.024 (Duty Rate) = $1,200. If a specific duty (e.g., per unit) were applicable, the calculation would be rate per unit × number of units. Always verify the specific duty calculation method with the relevant customs authority.
What specific documentation is required when importing goods under HS code 890319?
When importing goods classified under HS code 890319, standard import documentation is required, which typically includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the nature of the 'other' vessel and its origin, additional documentation may be necessary. This could include proof of origin for preferential duty claims, certificates of conformity, or specific permits if the vessel is for commercial use or falls under special regulations. It is crucial for importers and customs brokers to consult the specific import requirements of the destination country and any relevant government agencies.
Which trade agreements commonly offer preferential duty rates for HS code 890319, and what are the general conditions?
Several trade agreements can provide preferential duty rates for goods classified under HS code 890319. For imports into the United States, agreements like the US-Australia Free Trade Agreement (AU), US-Chile Free Trade Agreement (CL), US-Korea Free Trade Agreement (KR), and others under the Generalized System of Preferences (GSP) often offer reduced or zero duty rates. The general condition for claiming these preferential rates is that the goods must originate from the partner country and meet the specific rules of origin outlined in the respective trade agreement. Importers must possess a valid certificate of origin or other acceptable proof of origin.
What distinguishes HS code 890319 ('Other') from other headings within Chapter 89, such as yachts and pleasure boats?
Chapter 89 of the Harmonized System covers 'Ships and other vessels'. HS code 8903 specifically deals with 'Yachts and other vessels for pleasure or sports; rowing boats and other boats not in the form of a racing, sports or touring boat'. Heading 8903 is further subdivided into specific categories like 890310 (inflatable) and 890391 to 890399 (other yachts and boats). HS code 890319 is an 'Other' sub-heading within 8903, meaning it captures vessels for pleasure or sports that do not fit into the more specific categories within 8903. If a vessel is not intended for pleasure or sport, or does not fit the description of a yacht or a specific type of boat under 8903, it would likely be classified under a different heading in Chapter 89, such as those for commercial vessels or other craft.