HS 890399 Other
Quick Answer: Boats and other craft imported under HS 890399 enter the UK duty-free, the EU at rates up to 2.70% ad valorem, and the US at rates up to 30% ad valorem, with many preferential trade agreements offering duty-free entry. This residual classification applies to vessels not specifically enumerated in preceding headings within Chapter 89 of the Harmonized System, such as specialized craft, inflatable boats not designed for navigation, or parts and accessories for vessels not elsewhere specified. Importers should verify specific product descriptions against the full tariff schedules of the importing country, as the "Other" designation can lead to varied interpretations. 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 |
|---|---|---|---|
| 8903990000 | — | — | — |
| 8903991000 | 0.00 % | — | — |
| 8903999900 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8903990000 | — | — | — |
| 8903991000 | 2.70 % | — | — |
| 8903999900 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8903992110 | — | — | ["No."] |
| 8903992120 | — | — | ["No."] |
| 89039921 | 1% | Free (17 programs) | — |
| 8903992190 | — | — | ["No."] |
| 890399 | — | — | — |
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 8903.99?
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 890399 cover?
This subheading covers "Other" vessels and watercraft not specifically enumerated in preceding subheadings of HS 8903. According to the World Customs Organization (WCO) Harmonized System Nomenclature, HS 8903 primarily deals with yachts and other vessels for pleasure or sport, including rowing boats and other boats. HS 890399 acts as a residual category for any such vessels not classified as sailboats, motorboats with an inboard or outboard motor, or other specific types of pleasure craft detailed elsewhere in the heading, such as inflatable craft or canoes.
What falls outside HS 890399?
The following products are excluded from HS 890399: vessels specifically classified under HS 8903.10 (inflatable), 8903.21 (sailboats with or without auxiliary motor), 8903.22 (sailboats with auxiliary motor), 8903.29 (other sailboats), 8903.31 (motorboats with inboard motor), 8903.32 (motorboats with outboard motor), 8903.39 (other motorboats), 8903.91 (rowing boats), and 8903.92 (canoes). Therefore, items like kayaks, paddleboards, and specialized racing shells, if not powered and not otherwise specified, would fall here, but commercially manufactured, powered leisure boats would be classified in other subheadings of 8903.
What are common classification mistakes for HS 890399?
A common error is misinterpreting the "other" nature of this subheading, leading to the incorrect classification of powered vessels or those with specific features that would place them in more precise subheadings under HS 8903. For instance, a small, unpowered dinghy intended for leisure might correctly fall under 8903.99, but a similarly sized vessel with an outboard motor would be classified under 8903.32. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly 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 890399?
The correct procedure for classifying products under HS 890399 involves a thorough examination of the vessel's characteristics against the specific descriptions within HS heading 8903 and its subheadings. Importers and customs brokers must first determine if the vessel is intended for pleasure or sport. Then, they should ascertain if it is inflatable, a sailboat, a motorboat (and the type of motor), a rowing boat, or a canoe. If it does not fit any of these more specific categories but still meets the general criteria of heading 8903, then HS 890399 is the appropriate classification.
How is the duty calculated for products under HS 890399?
A custom-built, unpowered, wooden leisure boat weighing 500 kg and declared at a customs value of $15,000 USD would attract a US duty of $750.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($15,000 USD × 0.05 = $750.00). This calculation is performed using the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for HS code 8903.99.90.00, which is the specific US tariff line for this category.
Which trade agreements reduce duties for HS 890399?
Several free trade agreements may reduce the applicable duty rate for HS 890399, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible 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 or a separate document is typically required, attesting to the origin of the goods. Other agreements, like those with Australia or New Zealand, might also offer preferential rates or duty-free entry for qualifying goods, requiring similar origin documentation.
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FAQ
What are the typical import duty rates for HS code 890399, and how do preferential rates apply?
HS code 890399 covers 'Other' vessels, including yachts and pleasure craft not specifically classified elsewhere in heading 8903. The Most Favored Nation (MFN) duty rate in the United States is 1.5% ad valorem. However, preferential rates under various Free Trade Agreements (FTAs) can significantly reduce or eliminate this duty. For example, under the US-Australia FTA, the rate is Free (0%). Importers should always verify the applicable rate based on the country of origin and any relevant trade agreements. Consult the USITC Harmonized Tariff Schedule for specific details.
How is the import duty for HS code 890399 calculated, and can you provide an example?
The duty for HS code 890399 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the vessel. For instance, if a yacht valued at $500,000 is imported into the U.S. under the MFN rate of 1.5%, the duty would be calculated as: $500,000 (Value) × 0.015 (Duty Rate) = $7,500. This amount is payable to U.S. Customs and Border Protection (CBP). Always ensure accurate valuation and refer to the latest tariff schedule for the precise rate.
What documentation is typically required for importing goods classified under HS code 890399?
Importing vessels under HS code 890399 requires comprehensive documentation. Key documents include a commercial invoice detailing the vessel's value, description, and origin; a bill of lading or air waybill; a customs entry form (e.g., CBP Form 7501 in the U.S.); proof of ownership (e.g., a title or registration); and potentially a manufacturer's statement of origin. Depending on the vessel's type and origin, additional certificates related to safety, emissions, or construction standards may be necessary. CBP may also require a declaration of compliance with U.S. regulations.
What are the key classification criteria to ensure a vessel is correctly classified under HS 890399 as 'Other'?
HS code 890399 is a residual category for yachts and pleasure craft that do not fit into more specific subheadings of 8903 (e.g., sailboats, motorboats with specified engine types). Classification hinges on the vessel's primary use (pleasure or sport), its construction, and its propulsion. If a vessel is designed for recreation, is not a cargo or passenger vessel, and doesn't meet the specific criteria for other headings within 8903 (like being a rowing boat or specifically a 'ship' or 'boat' for other purposes), it will likely fall under 890399. Importers should consult the WCO Explanatory Notes and CBP's Rulings Online to confirm classification, especially for custom-built or unique vessels.
Which common trade agreements offer preferential duty rates for HS code 890399 into the United States, and how can importers verify eligibility?
Several trade agreements provide preferential duty rates for vessels classified under HS 890399 entering the U.S. These include agreements with countries like Australia (AU), Canada (CA), Chile (CL), Mexico (MX), and South Korea (KR), often resulting in a Free (0%) duty rate. To verify eligibility, importers must obtain a Certificate of Origin from the exporter, which attests that the goods meet the rules of origin stipulated in the specific free trade agreement. This certificate must be presented to CBP at the time of entry. Importers should consult the U.S. International Trade Administration (ITA) website or the specific text of the relevant trade agreement for detailed rules of origin.