HS 890393 Other
Quick Answer: Boats and other vessels imported under HS 890393 enter the UK at 0.00%, the EU at rates up to 2.70%, and the US at rates up to 35% under the MFN rate. This residual classification, "Other," applies to vessels not specifically enumerated elsewhere within Chapter 89, typically including specialized craft or those not fitting standard categories. Importers should be aware of potential variations in classification and duty rates across jurisdictions, necessitating careful review of national tariff schedules. CustomTariffs aggregates this data, highlighting the importance of precise product description for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8903930000 | — | — | — |
| 8903931000 | 0.00 % | — | — |
| 8903939000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8903930000 | — | — | — |
| 8903931000 | 2.70 % | — | — |
| 8903939000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8903930500 | Free | — | ["No."] |
| 890393 | — | — | — |
| 8903931500 | 2.7% | Free (17 programs) | ["No."] |
| 8903932015 | — | — | ["No."] |
| 8903932045 | — | — | ["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 8903.93?
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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 890393 cover?
This subheading covers "other" vessels, not specifically enumerated in preceding subheadings of HS 8903. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this category is a residual one for recreational boats and other vessels that do not fit into more specific classifications for sailboats, rowing boats, motorboats, or yachts. It is crucial to examine the specific characteristics and intended use of the vessel to ensure it is not classifiable elsewhere.
What falls outside HS 890393?
The following products are excluded from HS 890393: explicitly defined sailboats (890391), rowing boats (890392), and motorboats or yachts exceeding certain length thresholds or designed for specific purposes. For instance, commercial fishing vessels, cargo ships, or vessels primarily designed for military or industrial use are not considered recreational and would be classified under different headings within Chapter 89. Inflatable rafts or dinghies, if not primarily for recreation, may also fall outside this scope.
What are common classification mistakes for HS 890393?
A common error is misinterpreting the "other" designation as a catch-all for any vessel not explicitly listed, without first exhaustively checking the preceding subheadings and General Rules for the Interpretation of the Harmonized System (GRI). For example, a small, unpowered dinghy intended for leisure might be mistakenly classified here when it could be more accurately placed under a specific subheading for rowing boats if it is designed for such propulsion. The primary function and construction of the vessel are paramount.
How should importers classify products under HS 890393?
The correct procedure for classifying products under HS 890393 involves a systematic review of the vessel's specifications against the WCO HS Nomenclature and relevant national tariff schedules. Importers and customs brokers must first determine if the vessel fits any of the more specific categories within HS 8903. If it is a recreational vessel and does not meet the criteria for sailboats, rowing boats, or motorboats/yachts as defined by length or features, then HS 890393 becomes the appropriate classification.
How is the duty calculated for products under HS 890393?
A 15-foot fiberglass recreational boat, not otherwise specified, with a declared customs value of $5,000 USD would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for a similar classification. The calculation is: 5.0% × $5,000 USD = $250.00. This rate applies when no preferential trade agreement is invoked.
Which trade agreements reduce duties for HS 890393?
Several free trade agreements may reduce the applicable duty rate for HS 890393, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying vessels originating from Canada or Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement on the commercial invoice is typically required, attesting that the vessel meets the USMCA rules of origin. Other agreements may offer reduced rates depending on the country of origin.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 890393, and where can I find them?
HS code 890393 covers 'Other' recreational boats. Duty rates vary significantly by importing country. For instance, under the US Harmonized Tariff Schedule (USHTS), the general (Most Favored Nation or MFN) duty rate is 1.5% ad valorem. In the European Union, under TARIC, the rate can be 2.7% ad valorem. The UK Trade Tariff may list different rates. Always consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates. These can be found on official government websites such as the USITC (for the US), the EU's TARIC database, or the UK government's trade tariff portal.
How is the import duty for HS code 890393 calculated, and can you provide an example?
The duty for HS 890393 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if a recreational boat classified under 890393 has a customs value of $100,000 and the applicable duty rate is 1.5% (like the US MFN rate), the duty amount would be $100,000 \times 0.015 = $1,500. It is crucial to ensure the customs value is correctly determined according to the importing country's valuation rules.
What specific criteria determine if a boat falls under HS code 890393 ('Other')?
HS code 890393 is a residual category within heading 8903, which covers 'Yachts and other vessels for pleasure or sport; rowing boats and ٻaddlesurfing boards, whether or not powered'. If a recreational or sport vessel does not fit the more specific subheadings within 8903 (e.g., sailboats, motorboats with specified engine types or lengths), it will be classified under 890393. Classification relies on a detailed description of the vessel, its intended use, dimensions, propulsion, and any other distinguishing features, compared against the Chapter and Heading Notes of the Harmonized System.
Are there preferential duty rates available for HS code 890393 under trade agreements, and what documentation is needed?
Yes, preferential duty rates may be available for HS code 890393 under various Free Trade Agreements (FTAs) or preferential trade schemes (e.g., Generalized System of Preferences - GSP). For example, if an FTA exists between the exporting country and the importing country, and the boat meets the Rules of Origin criteria stipulated in that agreement, a reduced or zero duty rate might apply. To claim preferential treatment, importers typically need to provide a Certificate of Origin or a declaration of origin issued by the exporter or manufacturer, demonstrating that the goods meet the origin requirements of the specific trade agreement. Always verify the specific requirements of the relevant trade agreement.
What are the common documentation requirements for importing goods under HS code 890393?
Beyond the standard import documentation such as a commercial invoice, packing list, and bill of lading/air waybill, importing recreational vessels under HS code 890393 often requires specific documentation. This may include a detailed specification sheet of the vessel, proof of ownership (e.g., title or registration), and potentially a declaration of conformity to safety standards. For certain countries, proof of compliance with environmental regulations or specific import permits might also be necessary. Customs brokers should be consulted to ensure all country-specific requirements are met to avoid delays or penalties.