HS 890331 Motorboats, other than inflatable, not including outboard motorboats
Quick Answer: Motorboats, other than inflatable, not including outboard motorboats, imported under HS 890331 enter the UK at 0.00%, the EU at 1.70% ad valorem, and the US at 1.5% ad valorem under the MFN rate. This classification specifically covers larger, non-inflatable powered vessels designed for recreational use, excluding those powered by separate outboard motors. Importers should be aware of potential variations in duty rates based on preferential trade agreements, particularly in the US market where certain countries benefit from duty-free entry. CustomTariffs aggregates this data to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8903310000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8903310000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8903310015 | — | — | ["No."] |
| 8903310025 | — | — | ["No."] |
| 89033100 | 1.5% | Free (17 programs) | — |
| 8903310020 | — | — | ["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 8903.31?
Imports of Motorboats, other than inflatable, not including outboard motorboats 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 890331 cover?
This subheading covers motorboats, excluding those that are inflatable and those specifically designed for outboard motors. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses powered watercraft constructed from materials such as fiberglass, aluminum, or steel, intended for recreational or sporting purposes. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database further define these as vessels propelled by an inboard engine, with a length typically exceeding 7 meters, used for pleasure cruising, fishing, or watersports, but not for commercial transport or military use.
What falls outside HS 890331?
The following products are excluded from HS 890331: inflatable boats (classified under 890310), boats powered solely by outboard motors (classified under 890399), and vessels designed for commercial cargo or passenger transport, such as ferries or tugboats. Also excluded are specialized craft like hovercraft (typically 890399) or personal watercraft like jet skis (often classified under 890399), as these do not fit the definition of a motorboat with an inboard engine for general recreational use.
What are common classification mistakes for HS 890331?
A common error is misclassifying boats that have an outboard motor but are also equipped with an inboard engine, or vice versa. General Interpretative Rule 1 and Section VII of the Harmonized System emphasize classification based on the most specific description. Importers may also incorrectly classify boats intended for commercial use under this heading, failing to recognize that 8903 is primarily for pleasure craft. Additionally, confusion can arise with semi-rigid inflatable boats, which are often classified separately from fully inflatable ones.
How should importers classify products under HS 890331?
The correct procedure for classifying motorboats under HS 890331 involves a detailed examination of the vessel's propulsion system, construction, and intended use. Importers and customs brokers must verify that the boat is not inflatable, does not rely solely on an outboard motor, and is designed for recreational purposes. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and reviewing explanatory notes from the WCO are crucial steps to ensure accurate classification.
How is the duty calculated for products under HS 890331?
A 10-meter luxury motor yacht, constructed of fiberglass with an inboard diesel engine, declared at a customs value of $500,000 USD, would attract a US duty of $125,000. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 25% ad valorem (25% × $500,000 = $125,000). This rate applies to goods imported from countries not benefiting from preferential trade agreements, as specified in Chapter 89 of the HTSUS.
Which trade agreements reduce duties for HS 890331?
Several free trade agreements may reduce the applicable duty rate for HS 890331, including the United States-Mexico-Canada Agreement (USMCA), which can lead to a Free duty rate for qualifying goods originating from Canada or Mexico. The EU-UK Trade and Cooperation Agreement also allows for preferential treatment, potentially resulting in a Free duty rate for goods originating from the United Kingdom. To claim these preferences, importers typically require a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU/UK preferences, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the primary import duty rates for HS code 890331 (Motorboats, other than inflatable, not including outboard motorboats) into the United States?
The standard Most Favored Nation (MFN) duty rate for HS code 890331 into the United States is 1.5% ad valorem. However, preferential duty rates may apply under various Free Trade Agreements (FTAs). For example, goods originating from Australia (AU) may enter duty-free. It is crucial to consult the US Harmonized Tariff Schedule (USHTS) for the most current and specific rates applicable to the country of origin. Importers should be prepared to provide proof of origin to claim preferential treatment.
How is the import duty for a motorboat classified under HS 890331 calculated in the US?
The import duty for HS 890331 is calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the merchandise. For example, if a motorboat valued at $100,000 is imported into the US and the MFN duty rate of 1.5% applies, the import duty would be $100,000 \times 0.015 = $1,500. Importers must ensure accurate valuation, typically based on the transaction value, to avoid discrepancies in duty calculations.
What specific criteria define a 'motorboat' under HS code 890331, distinguishing it from other watercraft?
HS code 890331 covers 'Motorboats, other than inflatable, not including outboard motorboats'. Key classification criteria include: 1) It must be a vessel designed for propulsion by an engine (inboard or stern-drive, but not an outboard motor). 2) It must not be inflatable. 3) It should not be a vessel primarily designed for fishing or other specific purposes that might fall under different headings. The World Customs Organization (WCO) Explanatory Notes provide further guidance, emphasizing the vessel's primary function and construction. For instance, a cabin cruiser or a yacht with an inboard engine would typically fall under this code, provided it meets the other criteria.
What documentation is typically required when importing motorboats under HS 890331 into the US?
When importing motorboats classified under HS 890331 into the United States, importers and customs brokers must prepare several key documents. These include: a commercial invoice detailing the value, quantity, and description of the goods; a bill of lading or air waybill as proof of shipment; a packing list; and a declaration of origin to support any claims for preferential duty rates. Additionally, depending on the origin and specific circumstances, other documents such as a certificate of origin, import permits, or safety compliance certificates may be required. It is advisable to consult with US Customs and Border Protection (CBP) or a licensed customs broker for a comprehensive list.
Which trade agreements offer preferential duty rates for HS 890331 into the US, and what are the general requirements?
Several trade agreements provide preferential duty rates for motorboats under HS 890331 entering the US. For example, agreements with countries like Australia (AU) often grant duty-free entry (0.00%). Other agreements may offer reduced rates. To qualify for these preferential rates, the motorboat must meet the 'rules of origin' stipulated in the specific trade agreement. This typically means the vessel must be wholly obtained or produced in the partner country, or undergo substantial transformation there, meeting specific value content or tariff shift requirements. Importers must obtain and maintain a valid Certificate of Origin (COO) or equivalent declaration from the exporter, demonstrating compliance with these rules.