HTS 8903.32.00.15: US import duty from China
Yachts and other vessels for pleasure or sports; row boats and canoes, Motorboats, other than inflatable, not including outboard motorboats, Of a length exceeding 7.5 m but not exceeding 24 m, Inboard/outdrive, Cabin cruisers. Here is the full China to US duty stack and what it costs to land.
Duty rate & fees
| Charge | Rate |
|---|---|
| Base duty (MFN) | 1.5% |
| Section 301 (Lists 1-4) | 25% |
| Total duty (on customs value) | 26.5% |
| Merchandise Processing Fee (MPF) | 0.3464% (min $33.58, max $651.50) |
| Harbor Maintenance Fee (HMF), ocean | 0.125% |
Worked example: $10,000 shipment
| Customs value | $10,000.00 |
| Base duty (MFN) | $150.00 |
| Section 301 (Lists 1-4) | $2,500.00 |
| Merchandise Processing Fee | $34.64 |
| Harbor Maintenance Fee | $12.50 |
| Total landed cost | $12,697.14 |
Excludes freight and insurance. Run your exact numbers in the calculator →
FAQ
What is the import duty on HTS 8903.32.00.15 from China?
Goods classified under HTS 8903.32.00.15 (Yachts and other vessels for pleasure or sports; row boats and canoes, Motorboats, other than inflatable, not including outboard motorboats, Of a length exceeding 7.5 m but not exceeding 24 m, Inboard/outdrive, Cabin cruisers) have a duty of 26.5% of the customs value on the China to US lane (base rate plus any Section 301 tariff), plus the Merchandise Processing Fee (0.3464%, min $33.58, max $651.50) and, for ocean shipments, the Harbor Maintenance Fee (0.125%).
What does HTS code 8903.32.00.15 cover?
Yachts and other vessels for pleasure or sports; row boats and canoes, Motorboats, other than inflatable, not including outboard motorboats, Of a length exceeding 7.5 m but not exceeding 24 m, Inboard/outdrive, Cabin cruisers. US Customs and Border Protection determines the final classification at entry.
How much does it cost to import HTS 8903.32.00.15 from China?
On a $10,000 shipment, the estimated total landed cost is $12,697, about 27% in duty and fees. Use the calculator for your exact value, quantity, and shipping mode.
Related codes in heading 8903
- 8903.11.00.15Yachts and other vessels for pleasure or sports; row boats and canoes, 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, Valued over $500, With attached rigid hull
- 8903.11.00.20Yachts and other vessels for pleasure or sports; row boats and canoes, 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, Valued over $500, Other
- 8903.11.00.60Yachts and other vessels for pleasure or sports; row boats and canoes, 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, Other
- 8903.12.00.15Yachts and other vessels for pleasure or sports; row boats and canoes, Inflatable (including rigid hull inflatable) boats, Not designed for use with a motor and unladen (net) weight not exceeding 100 kg, Valued over $500, With attached rigid hull
- 8903.12.00.20Yachts and other vessels for pleasure or sports; row boats and canoes, Inflatable (including rigid hull inflatable) boats, Not designed for use with a motor and unladen (net) weight not exceeding 100 kg, Valued over $500, Other
- 8903.12.00.60Yachts and other vessels for pleasure or sports; row boats and canoes, Inflatable (including rigid hull inflatable) boats, Not designed for use with a motor and unladen (net) weight not exceeding 100 kg, Other
- 8903.19.00.00Yachts and other vessels for pleasure or sports; row boats and canoes, Inflatable (including rigid hull inflatable) boats, Other
- 8903.21.00.10Yachts and other vessels for pleasure or sports; row boats and canoes, Sailboats, other than inflatable, with or without auxiliary motor, Of a length not exceeding 7.5 m, With auxiliary motor
Estimates for planning only. Final classification and duty are determined by U.S. Customs and Border Protection at entry. Rates from USITC HTSUS 2026-06-15-cn-us. The IEEPA reciprocal tariff was struck down (SCOTUS, 2026-02-20) and is excluded. Not legal or customs-broker advice.