HS 890322 Of a length exceeding 7,5 m but not exceeding 24 m
Quick Answer: Motorboats and other vessels for pleasure or sports, exceeding 7.5 meters but not exceeding 24 meters in length, enter the UK duty-free, the EU at 1.70% ad valorem, and the US at 1.5% ad valorem under the MFN rate. This classification specifically applies to recreational watercraft within this defined size range. Importers should be aware of potential variations in preferential duty rates for certain trading partners in the US. CustomTariffs aggregates this information, highlighting the importance of verifying specific origin-based duty rates for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8903220000 | — | — | — |
| 8903221000 | 0.00 % | — | — |
| 8903229000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8903220000 | — | — | — |
| 8903221000 | 0.00 % | — | — |
| 8903229000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 89032200 | 1.5% | Free (17 programs) | — |
| 8903220025 | — | — | ["No."] |
| 8903220015 | — | — | ["No."] |
| 8903220020 | — | — | ["No."] |
| 8903220060 | — | — | ["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 8903.22?
Imports of Of a length exceeding 7,5 m but not exceeding 24 m 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, GSP, and 14 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 890322 cover?
This subheading covers pleasure craft and racing craft, specifically boats and other vessels of a length exceeding 7.5 meters but not exceeding 24 meters. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes a wide range of recreational vessels such as motorboats, sailboats, and yachts designed for leisure activities. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the vessel's primary purpose and its specified length range.
What falls outside HS 890322?
The following products are excluded from HS 890322: vessels of a length not exceeding 7.5 meters, vessels exceeding 24 meters, and vessels not intended for pleasure or sport, such as commercial fishing boats or ferries. For instance, a small dinghy under 7.5 meters would be classified elsewhere, as would a large superyacht over 24 meters. Similarly, vessels designed for commercial transport or work purposes, even if they meet the length criteria, are not covered by this subheading.
What are common classification mistakes for HS 890322?
A common error is misinterpreting the length requirement, leading to classification under subheadings for shorter or longer vessels. Another mistake involves incorrectly determining the primary use of the vessel; if a vessel is primarily for commercial purposes, it would not fall under this heading, even if it is used occasionally for recreation. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial.
How should importers classify products under HS 890322?
The correct procedure for classifying vessels under HS 890322 involves accurately measuring the overall length of the hull from the foremost part of the bow to the aftmost part of the stern, excluding any attached or detachable parts. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, to confirm the precise definition and any specific notes. Verification of the vessel's intended use as a pleasure or racing craft is also essential.
How is the duty calculated for products under HS 890322?
A 15-meter motor yacht declared at a customs value of $500,000 USD would, under the USITC Harmonized Tariff Schedule (HTS) for subheading 8903.22.00, typically attract a Most Favored Nation (MFN) duty of 1.5% ad valorem. Therefore, the calculated US duty would be $7,500 ($500,000 × 0.015). This calculation is based on the declared customs value and the MFN duty rate as published by the USITC.
Which trade agreements reduce duties for HS 890322?
Several free trade agreements may reduce the applicable duty rate for HS 890322, 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, provided a self-certified origin statement is submitted. For goods originating from the United Kingdom, the UK-US Free Trade Agreement (if enacted and applicable) or the EU-UK Trade and Cooperation Agreement (for EU origin) could also offer preferential rates, potentially Free, requiring an EUR.1 movement certificate or a certified origin declaration.
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FAQ
What are the import duty rates for HS code 890322 (Yachts and other vessels for pleasure or sport, of a length exceeding 7.5 m but not exceeding 24 m)?
The Most Favored Nation (MFN) duty rate for HS code 890322 is 1.5% ad valorem. However, preferential duty rates may apply under various trade agreements. For example, imports from Australia (AU), Canada (CA), Mexico (MX), and South Korea (KR) may be eligible for duty-free entry (0.00%). It is crucial to consult the specific trade agreement and verify eligibility based on the country of origin and proof of origin documentation. The USITC Harmonized Tariff Schedule provides detailed information on these rates.
How is the 'length exceeding 7.5 m but not exceeding 24 m' criterion for HS 890322 determined?
The length is measured from the foremost part of the hull to the aftermost part of the hull, excluding any detachable or removable parts such as bowsprits, pulpits, or swim platforms. This measurement is critical for correct classification under HS code 890322. If the vessel's length falls outside this range, it would be classified under a different subheading within HS 8903.
What documentation is typically required for importing goods under HS code 890322?
For importing yachts and pleasure vessels classified under HS code 890322, standard import documentation includes a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin. Additionally, proof of compliance with safety and environmental regulations may be required. For preferential duty claims, a declaration of origin or certificate of origin, compliant with the terms of the relevant trade agreement (e.g., USMCA, KORUS FTA), is essential. Importers should also be prepared to provide specifications of the vessel to substantiate the length classification.
Which trade agreements commonly offer preferential duty rates for HS code 890322?
Several trade agreements can provide preferential duty rates for HS code 890322. For instance, the United States has agreements with countries like South Korea (KORUS FTA), Australia (AUSFTA), and Chile (USCFTA) that may offer reduced or zero duties. The European Union's TARIC system details preferential rates for member states under various Economic Partnership Agreements (EPAs) and Free Trade Agreements (FTAs). Always verify the specific origin of the vessel and the terms of the applicable trade agreement, as eligibility criteria and required documentation vary.
Can you provide an example of how import duty for a yacht under HS 890322 is calculated?
Certainly. Let's assume a yacht classified under HS code 890322 has a declared value of $500,000 USD and the applicable MFN duty rate is 1.5% ad valorem. The duty calculation would be: Duty Amount = Declared Value × Duty Rate. In this case: Duty Amount = $500,000 × 0.015 = $7,500 USD. If the yacht originated from a country with a preferential duty rate of 0.00%, the calculated duty would be $0.00 USD, provided all conditions for the preferential treatment are met and properly documented.