From Chapter 89: Chapter 89
| HTS Code | Description | General Duty |
|---|---|---|
| 8903110000 | Inflatable (including rigid hull inflatable) boats Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 2.4% |
| 8903110015 | Valued over $500 With attached rigid hull | 2.4% |
| 8903110020 | Valued over $500 Other | 2.4% |
| 8903110060 | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg Other | 2.4% |
| 8903120000 | Inflatable (including rigid hull inflatable) boats Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 2.4% |
| 8903120015 | Valued over $500 With attached rigid hull | 2.4% |
| 8903120020 | Valued over $500 Other | 2.4% |
| 8903120060 | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg Other | 2.4% |
| 8903190000 | Inflatable (including rigid hull inflatable) boats Other | 2.4% |
| 8903210000 | Sailboats, other than inflatable, with or without auxiliary motor Of a length not exceeding 7.5 m | 1.5% |
| 8903210010 | Of a length not exceeding 7.5 m With auxiliary motor | 1.5% |
| 8903210030 | Other Of a length not exceeding 4 m | 1.5% |
| 8903210035 | Other Of a length exceeding 4 m but not exceeding 6.5 m | 1.5% |
| 8903210040 | Other Of a length exceeding 6.5 m but not exceeding 7.5 m | 1.5% |
| 8903220000 | Sailboats, other than inflatable, with or without auxiliary motor Of a length exceeding 7.5 m but not exceeding 24 m | 1.5% |
| 8903220015 | With auxiliary motor Of a length exceeding 7.5 m but not exceeding 9.2 m | 1.5% |
| 8903220020 | With auxiliary motor Of a length exceeding 9.2 m | 1.5% |
| 8903220025 | Other Of a length exceeding 7.5 m but not exceeding 9.2 m | 1.5% |
| 8903220060 | Other Of a length exceeding 9.2 m | 1.5% |
| 8903230000 | Sailboats, other than inflatable, with or without auxiliary motor Of a length exceeding 24 m | 1.5% |
| 8903230015 | Of a length exceeding 24 m With auxiliary motor | 1.5% |
| 8903230020 | Of a length exceeding 24 m Other | 1.5% |
| 8903310000 | Motorboats, other than inflatable, not including outboard motorboats Of a length not exceeding 7.5 m | 1.5% |
| 8903310015 | Inboard/outdrive Cabin cruisers | 1.5% |
| 8903310020 | Inboard/outdrive Other | 1.5% |
| 8903310025 | Of a length not exceeding 7.5 m Other | 1.5% |
| 8903320000 | Motorboats, other than inflatable, not including outboard motorboats Of a length exceeding 7.5 m but not exceeding 24 m | 1.5% |
| 8903320015 | Inboard/outdrive Cabin cruisers | 1.5% |
| 8903320020 | Inboard/outdrive Other | 1.5% |
| 8903320025 | Of a length exceeding 7.5 m but not exceeding 24 m Other | 1.5% |
| 8903330000 | Motorboats, other than inflatable, not including outboard motorboats Of a length exceeding 24 m | 1.5% |
| 8903330015 | Inboard/outdrive Cabin cruisers | 1.5% |
| 8903330020 | Inboard/outdrive Other | 1.5% |
| 8903330025 | Of a length exceeding 24 m Other | 1.5% |
| 8903930500 | Row boats and canoes which are not of a type designed to be principally used with motors or sails Canoes | Free |
| 8903931500 | Row boats and canoes which are not of a type designed to be principally used with motors or sails Other | 2.7% |
| 8903932000 | Of a length not exceeding 7.5 m Outboard motorboats | 1% |
| 8903932015 | With hulls of metal Not exceeding 5 m in length | 1% |
| 8903932030 | With hulls of metal Exceeding 5 m in length | 1% |
| 8903932045 | With hulls of reinforced plastics Not exceeding 5 m in length | 1% |
| 8903932060 | With hulls of reinforced plastics Exceeding 5 m in length | 1% |
| 8903932075 | Outboard motorboats Other | 1% |
| 8903939000 | Of a length not exceeding 7.5 m Other | 1% |
| 8903990600 | Row boats and canoes which are not of a type designed to be principally used with motors or sails Canoes | Free |
| 8903991600 | Row boats and canoes which are not of a type designed to be principally used with motors or sails Other | 2.7% |
| 8903992100 | Other Outboard motorboats | 1% |
| 8903992110 | Outboard motorboats With hulls of metal | 1% |
| 8903992120 | Outboard motorboats With hulls of reinforced plastics | 1% |
| 8903992190 | Outboard motorboats Other | 1% |
| 8903999100 | Other Other | 1% |