HS 890323 Of a length exceeding 24 m
Quick Answer: Motorboats and other recreational vessels exceeding 24 meters in length imported under HS 890323 enter the UK at 0.00%, the EU at 0.00% or 1.70%, and the US at 1.5% or free for certain trade partners, with a 30% rate also applicable. This specific classification applies to larger yachts and pleasure craft. Importers should verify the exact duty rate based on the country of origin and any applicable trade agreements. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8903239000 | 0.00 % | — | — |
| 8903230000 | — | — | — |
| 8903231000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8903230000 | — | — | — |
| 8903231000 | 0.00 % | — | — |
| 8903239000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 89032300 | 1.5% | Free (17 programs) | — |
| 8903230020 | — | — | ["No."] |
| 8903230015 | — | — | ["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 8903.23?
Imports of Of a length 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 890323 cover?
This subheading covers yachts and other vessels for pleasure or sports, specifically those of a length exceeding 24 meters. According to the World Customs Organization's Harmonized System Explanatory Notes, this category encompasses a wide range of recreational watercraft, including motorboats, sailboats, and catamarans, provided they meet the specified length criterion. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the 24-meter threshold is the primary determinant for classification within this specific code.
What falls outside HS 890323?
The following products are excluded from HS 890323: vessels measuring 24 meters or less in length, which would be classified under preceding subheadings within HS 8903. Additionally, commercial vessels, fishing boats, and vessels designed for racing or other competitive sports that are not primarily for pleasure or sport are classified elsewhere. For instance, a large passenger ferry or a commercial fishing trawler, regardless of its length, would not fall under this subheading.
What are common classification mistakes for HS 890323?
A common error is misinterpreting the length measurement. Importers may incorrectly use the overall length including any attached structures or overhangs, rather than the standard hull length as defined by the manufacturer or industry standards. Another mistake involves classifying vessels that are primarily for commercial use or are equipped for professional fishing, even if they are also used for leisure, failing to adhere to Section XVI, Note 1(a) of the Harmonized System, which often excludes such specialized craft from heading 8903.
How should importers classify products under HS 890323?
The correct procedure for classifying a vessel under HS 890323 involves accurately determining its length. Importers and customs brokers must consult the vessel's specifications, builder's certificates, or registration documents to confirm the length exceeds 24 meters. If the vessel is a sailboat, it should be classified under 8903.91 or 8903.92 if its length is 24 meters or less, and under 8903.23 if it is a motorboat exceeding 24 meters, ensuring alignment with the WCO's HS nomenclature and national tariff schedules.
How is the duty calculated for products under HS 890323?
A luxury motor yacht measuring 25 meters in length and declared at a customs value of $5,000,000 USD would attract a US duty of $250,000. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 5% ad valorem (5% × $5,000,000 = $250,000). It is crucial to note that specific duty rates can vary significantly by country and may be subject to additional taxes or fees depending on the importing jurisdiction and the vessel's origin.
Which trade agreements reduce duties for HS 890323?
Several free trade agreements may reduce the applicable duty rate for HS 890323, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying vessels originating from Canada or Mexico. For vessels originating from countries that are beneficiaries of the Generalized System of Preferences (GSP), the duty rate can also be reduced or Free, with documentation such as a GSP Form A typically required. The specific preferential rate and required documentation depend on the origin country and the importing country's trade regulations.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 890323, specifically for yachts and pleasure craft over 24 meters in length?
For HS code 890323, which covers 'Sailboats, other than in-board and keel boats of heading 8903.21: Of a length exceeding 24 m', the duty rates can vary significantly by country. For example, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 1.5%. However, preferential rates may apply under Free Trade Agreements. For instance, goods originating from Australia (AU) may enter duty-free. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates. Source: USITC Harmonized Tariff Schedule.
How is the import duty for a yacht classified under HS 890323 calculated?
The import duty for HS code 890323 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the yacht. For instance, if a yacht valued at $5,000,000 is imported into the United States and is subject to the 1.5% MFN duty rate, the calculation would be: $5,000,000 (Value) × 0.015 (Duty Rate) = $75,000 (Import Duty). It is crucial to ensure the declared value is accurate and supported by proper documentation, such as the bill of sale.
What documentation is typically required when importing a yacht under HS code 890323?
When importing a yacht classified under HS code 890323, importers and customs brokers should be prepared to provide several key documents. These typically include a commercial invoice or bill of sale detailing the yacht's value, a detailed packing list, the original bill of lading or air waybill, and a certificate of origin to claim preferential duty rates if applicable. Depending on the importing country, additional documentation such as proof of ownership, registration papers, and potentially a customs bond may be required. Consulting the customs authority of the destination country is recommended for a comprehensive list.
Which trade agreements offer preferential duty rates for HS code 890323, and what are the general conditions?
Several trade agreements can offer preferential duty rates for goods classified under HS code 890323. For example, under the US-Australia Free Trade Agreement (AU), yachts originating from Australia may be eligible for duty-free entry. Similarly, agreements with countries like South Korea (KR) and Singapore (SG) may also provide preferential treatment. The general condition for claiming these preferential rates is that the yacht must meet the rules of origin stipulated in the specific trade agreement, which often involves a certain percentage of local content or manufacturing within the partner country. Importers must possess a valid certificate of origin issued by the exporting country's competent authority.
Are there any specific classification criteria for yachts over 24 meters under HS 890323 that differ from smaller vessels?
The primary classification criterion for HS code 890323 is the length of the vessel, specifically exceeding 24 meters. This distinguishes it from other subheadings within heading 8903. Beyond this length requirement, the classification also specifies 'Sailboats, other than in-board and keel boats'. This means that while the vessel must be a sailboat and over 24 meters, it should not be an 'in-board and keel boat' of a specific type that might fall under a different, more specialized subheading if one existed. The WCO Harmonized System Explanatory Notes and national tariff interpretations provide further guidance on distinguishing between types of sailboats and their specific classifications based on construction and propulsion, but the 24-meter length is the definitive threshold for this code. Source: WCO Harmonized System Explanatory Notes.