Outboard motorboats
Classified under heading 8903 / subheading 8903.99 — chapter 89 of the US Harmonized Tariff Schedule.
General rate applies to goods from countries with normal trade relations. Special rates require a program code (USMCA, GSP, AGOA…). Column 2 applies where normal trade relations do not.
Duty calculator
Estimate the duty owed on an import under HTS 8903.99.21.
Excludes merchandise processing fees, Section 301 duties, antidumping/countervailing duties and freight. Estimates only — not customs advice.
Where this rate sits
Heading 8903 contains 10 tariff lines. The general rate on this line is 1%, against an average of 1.6% across the heading (range 1%–2.4%).
| Metric | This line | Heading 8903 |
|---|---|---|
| General rate | 1% | avg 1.6% |
| Duty-free lines | no | 0 of 10 |
| Specific-rate lines | no | 0 |
Classification path
- 8903Yachts and other vessels for pleasure or sports; row boats and canoes
- 8903.99Other
- 8903.99.21Outboard motorboats
All 10 tariff lines under heading 8903
Heading overview →| HTS code | Description | General | Col. 2 |
|---|---|---|---|
| 8903.11.00 | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 2.4% | 25% |
| 8903.12.00 | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 2.4% | 25% |
| 8903.21.00 | Of a length not exceeding 7.5 m | 1.5% | 30% |
| 8903.22.00 | Of a length exceeding 7.5 m but not exceeding 24 m | 1.5% | 30% |
| 8903.23.00 | Of a length exceeding 24 m | 1.5% | 30% |
| 8903.31.00 | Of a length not exceeding 7.5 m | 1.5% | 30% |
| 8903.32.00 | Of a length exceeding 7.5 m but not exceeding 24 m | 1.5% | 30% |
| 8903.33.00 | Of a length exceeding 24 m | 1.5% | 30% |
| 8903.93.20 | Outboard motorboats | 1% | 30% |
| 8903.99.21 | Outboard motorboatsthis page | 1% | 30% |
Using HTS 8903.99.21 correctly
A ten-digit HTS number has three parts: the four-digit heading, the six-digit international subheading shared by every WTO member, and the two-digit US statistical suffix. 8903.99.21 is a US national line — the same product may carry a different suffix in the EU TARIC or in another country's tariff.
Classification is determined by the General Rules of Interpretation, not by what the product is called on the invoice. If your goods could fall in two headings, GRI 1 sends you to the heading with the most specific description; GRI 3 breaks ties by essential character. A GRI 3(b) mistake is the single most common reason an entry gets reclassified and billed for unpaid duty plus interest.