HTS Code · Chapter 89 · Updated Nov 9, 2026

8903.23.00.20Sailboats, other than inflatable, with or without auxiliary motor

Also written 8903230020 and 8903.23.0020

HTS Code 8903.23.00.20 covers any article best defined as Vehicles, Aircraft, Vessels and Associated Transport EquipmentShips, boats and floating structuresYachts and other vessels for pleasure or sports; row boats and canoes:Sailboats, other than inflatable, with or without auxiliary motor:Of a length exceeding 24 mOther in the Harmonized Tariff Schedule.

As of Nov 9, 2026, US imports of sailboats, other than inflatable, with or without auxiliary motor (HTS 8903.23.00.20) from China pay 39% in duties: the 1.5% base rate plus Section 301 – China (25%) and Section 301 – Forced Labor (12.5%).

From China, the total duty on 8903.23.00.20 last changed on Jul 24, 2026, from 36.5% to 39%. It has changed 2 times since Nov 17, 2025.

Estimated Duty on 8903.23.00.20

$10,000.00 by ocean, entered Nov 9, 2026

Country of origin

China

Total duty: 39%; $3,900.00 on this shipment
Fees: 0.47%; MPF + HMF · $47.14
Duty + fees: 39.47%; Payable to CBP
Landed cost: $13,947.14; On $10,000.00 customs value

Base duty1.5%
Section 301 – China25%
Section 301 – Forced Labor12.5%
Customs fees0.47%

Chapter 99 lines9903.88.03 Section 301 China: List 39903.05.31 Section 301 Forced Labor – China

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Base Duty Rates for 8903.23.00.20

Set at 8903.23.00 in the Harmonized Tariff Schedule

General Rate of Duty: 1.5%
Special Rate of Duty: Free; AAUBHCLCODEILJOKRMAOMPPAPESSG
Column 2 (Non-NTR): 30%
Units of Quantity: No.

Total duty by countryAll 20 →

China39%
Mexico11.5%
Canada11.5%
Vietnam14%
Germany10%

Top origins · US imports 2025

Top Origins: Countries the US Imports HTS 8903.23.00.20 From

In 2025 the US imported $43M of sailboats, other than inflatable, with or without auxiliary motor (HTS 8903.23.00.20), up 52% on 2024, mostly from South Africa (60%), France (28%) and Netherlands (6%). Each country's total duty today is shown beside its imports.

Country of origin	US imports, 2025	Share	vs 2024	Total duty today
South Africa	$26M	60%	128%	14%12.5% with AGOA
France	$12M	28%	16%	10%
Netherlands	$2M	6%	31%	10%
Italy	$653K	2%	New	10%
Slovenia	$650K	2%	13%	10%
Trinidad and Tobago	$488K	1%	New	11.5%10% with CBERA
Canada	$425K	1%	6%	11.5%0% with USMCA
Brazil	$335K	1%	25%	39%
United Kingdom	$190K	0%	87%	11.5%
Germany	$120K	0%	New	10%

Source: U.S. Census Bureau, general imports. Duty on a $10,000 ocean shipment entered today, before customs fees. This product uses the Census Bureau Data API but is not endorsed or certified by the Census Bureau.

Tariffs by country · Nov 9, 2026

US Import Duty on HTS 8903.23.00.20 by Country of Origin

Total duty from China

39%

Base rate plus 2 additional tariffs

Lowest total duty

10%

From Germany, Taiwan and 3 more

Countries with additional tariffs

20 of 20

Section 232, 301 and other Chapter 99 duties

Country of origin	Base rate	Additional tariffs	Total duty
China	1.5%	Section 301 – China25%9903.88.03 Section 301 – Forced Labor12.5%9903.05.31	39%
Mexico	1.5%	Section 301 – Forced Labor10%9903.05.55	11.5%0% with USMCA
Canada	1.5%	Section 301 – Forced Labor10%9903.05.29	11.5%0% with USMCA
Vietnam	1.5%	Section 301 – Forced Labor12.5%9903.05.84	14%
Germany	1.5%	Section 301 – Forced Labor8.5%9903.05.39	10%
Japan	1.5%	Section 301 – Forced Labor11%9903.05.49	12.5%
South Korea	1.5%	Section 301 – Forced Labor11%9903.05.71	12.5%
Taiwan	1.5%	Section 301 – Forced Labor8.5%9903.05.76	10%
India	1.5%	Section 301 – Forced Labor10%9903.05.44	11.5%
Ireland	1.5%	Section 301 – Forced Labor8.5%9903.05.39	10%
Italy	1.5%	Section 301 – Forced Labor8.5%9903.05.39	10%
Switzerland	1.5%	Section 301 – Forced Labor11%9903.05.74	12.5%
Thailand	1.5%	Section 301 – Forced Labor12.5%9903.05.77	14%
Malaysia	1.5%	Section 301 – Forced Labor10%9903.05.54	11.5%
United Kingdom	1.5%	Section 301 – Forced Labor10%9903.05.81	11.5%
France	1.5%	Section 301 – Forced Labor8.5%9903.05.39	10%
Indonesia	1.5%	Section 301 – Forced Labor10%9903.05.45	11.5%
Brazil	1.5%	Section 301 – Brazil25%9903.05.01 Section 301 – Forced Labor12.5%9903.05.27	39%
Bangladesh	1.5%	Section 301 – Forced Labor10%9903.05.26	11.5%
Cambodia	1.5%	Section 301 – Forced Labor10%9903.05.28	11.5%

Duty from each country, in words

As of Nov 9, 2026, US imports of sailboats, other than inflatable, with or without auxiliary motor (HTS 8903.23.00.20) from China pay 39% in duties: the 1.5% base rate plus Section 301 – China (25%) and Section 301 – Forced Labor (12.5%).
As of Nov 9, 2026, US imports of sailboats, other than inflatable, with or without auxiliary motor (HTS 8903.23.00.20) from Mexico pay 11.5% in duties: the 1.5% base rate plus Section 301 – Forced Labor (10%). With USMCA, qualifying goods pay 0%.
As of Nov 9, 2026, US imports of sailboats, other than inflatable, with or without auxiliary motor (HTS 8903.23.00.20) from Canada pay 11.5% in duties: the 1.5% base rate plus Section 301 – Forced Labor (10%). With USMCA, qualifying goods pay 0%.
As of Nov 9, 2026, US imports of sailboats, other than inflatable, with or without auxiliary motor (HTS 8903.23.00.20) from Vietnam pay 14% in duties: the 1.5% base rate plus Section 301 – Forced Labor (12.5%).
As of Nov 9, 2026, US imports of sailboats, other than inflatable, with or without auxiliary motor (HTS 8903.23.00.20) from Germany pay 10% in duties: the 1.5% base rate plus Section 301 – Forced Labor (8.5%).
As of Nov 9, 2026, US imports of sailboats, other than inflatable, with or without auxiliary motor (HTS 8903.23.00.20) from Japan pay 12.5% in duties: the 1.5% base rate plus Section 301 – Forced Labor (11%).
As of Nov 9, 2026, US imports of sailboats, other than inflatable, with or without auxiliary motor (HTS 8903.23.00.20) from South Korea pay 12.5% in duties: the 1.5% base rate plus Section 301 – Forced Labor (11%).
As of Nov 9, 2026, US imports of sailboats, other than inflatable, with or without auxiliary motor (HTS 8903.23.00.20) from Taiwan pay 10% in duties: the 1.5% base rate plus Section 301 – Forced Labor (8.5%).
As of Nov 9, 2026, US imports of sailboats, other than inflatable, with or without auxiliary motor (HTS 8903.23.00.20) from India pay 11.5% in duties: the 1.5% base rate plus Section 301 – Forced Labor (10%).
As of Nov 9, 2026, US imports of sailboats, other than inflatable, with or without auxiliary motor (HTS 8903.23.00.20) from Ireland pay 10% in duties: the 1.5% base rate plus Section 301 – Forced Labor (8.5%).
As of Nov 9, 2026, US imports of sailboats, other than inflatable, with or without auxiliary motor (HTS 8903.23.00.20) from Italy pay 10% in duties: the 1.5% base rate plus Section 301 – Forced Labor (8.5%).
As of Nov 9, 2026, US imports of sailboats, other than inflatable, with or without auxiliary motor (HTS 8903.23.00.20) from Switzerland pay 12.5% in duties: the 1.5% base rate plus Section 301 – Forced Labor (11%).
As of Nov 9, 2026, US imports of sailboats, other than inflatable, with or without auxiliary motor (HTS 8903.23.00.20) from Thailand pay 14% in duties: the 1.5% base rate plus Section 301 – Forced Labor (12.5%).
As of Nov 9, 2026, US imports of sailboats, other than inflatable, with or without auxiliary motor (HTS 8903.23.00.20) from Malaysia pay 11.5% in duties: the 1.5% base rate plus Section 301 – Forced Labor (10%).
As of Nov 9, 2026, US imports of sailboats, other than inflatable, with or without auxiliary motor (HTS 8903.23.00.20) from United Kingdom pay 11.5% in duties: the 1.5% base rate plus Section 301 – Forced Labor (10%).
As of Nov 9, 2026, US imports of sailboats, other than inflatable, with or without auxiliary motor (HTS 8903.23.00.20) from France pay 10% in duties: the 1.5% base rate plus Section 301 – Forced Labor (8.5%).
As of Nov 9, 2026, US imports of sailboats, other than inflatable, with or without auxiliary motor (HTS 8903.23.00.20) from Indonesia pay 11.5% in duties: the 1.5% base rate plus Section 301 – Forced Labor (10%).
As of Nov 9, 2026, US imports of sailboats, other than inflatable, with or without auxiliary motor (HTS 8903.23.00.20) from Brazil pay 39% in duties: the 1.5% base rate plus Section 301 – Brazil (25%) and Section 301 – Forced Labor (12.5%).
As of Nov 9, 2026, US imports of sailboats, other than inflatable, with or without auxiliary motor (HTS 8903.23.00.20) from Bangladesh pay 11.5% in duties: the 1.5% base rate plus Section 301 – Forced Labor (10%).
As of Nov 9, 2026, US imports of sailboats, other than inflatable, with or without auxiliary motor (HTS 8903.23.00.20) from Cambodia pay 11.5% in duties: the 1.5% base rate plus Section 301 – Forced Labor (10%).

Duties on goods entered Nov 9, 2026 at the general rate (Column 2 where it applies), with tariff data verified through 2026 HTS Revision 20. Totals are before customs fees (MPF, HMF) and any antidumping or countervailing duties (AD/CVD); with a free account, the calculator checks the AD/CVD cases that may cover your import. Some tariffs and exemptions depend on details such as metal content or end use, which the calculator asks about. See US tariffs for every country.

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8903.23.00.20from China39% → 49%

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Legal notes

Relevant HTS Notes

Official USITC notes that may affect classification under HTS 8903.23.00.20.

Section 17 NotesVehicles, Aircraft, Vessels and Associated Transport Equipment Chapter 89 NotesShips, boats and floating structures

CBP rulings

Search CROSS Rulings for HTS 8903.23.00.20

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Questions

HTS 8903.23.00.20 FAQ

Something else? Ask us.

What does HTS code 8903.23.00.20 cover?

HTS code 8903.23.00.20 covers sailboats, other than inflatable, with or without auxiliary motor (Other), classified under Chapter 89 (Ships, boats and floating structures) in the US Harmonized Tariff Schedule. The general duty rate is 1.5%.

What is the duty rate for HTS 8903.23.00.20?

The general (Column 1) rate of duty for HTS 8903.23.00.20 is 1.5%. Goods that qualify for a trade program can enter at the special rate: Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG). The Column 2 rate, for countries without normal trade relations, is 30%. Additional Chapter 99 tariffs, such as Section 301 and Section 232, can apply on top depending on the country of origin.

What is the US tariff on sailboats, other than inflatable, with or without auxiliary motor (HTS 8903.23.00.20) from China?

What is the US tariff on sailboats, other than inflatable, with or without auxiliary motor (HTS 8903.23.00.20) from Vietnam?

As of Nov 9, 2026, US imports of sailboats, other than inflatable, with or without auxiliary motor (HTS 8903.23.00.20) from Vietnam pay 14% in duties: the 1.5% base rate plus Section 301 – Forced Labor (12.5%).

What is the US tariff on sailboats, other than inflatable, with or without auxiliary motor (HTS 8903.23.00.20) from Mexico?

As of Nov 9, 2026, US imports of sailboats, other than inflatable, with or without auxiliary motor (HTS 8903.23.00.20) from Mexico pay 11.5% in duties: the 1.5% base rate plus Section 301 – Forced Labor (10%). Goods that qualify for USMCA pay 0%.

Where does the US import HTS 8903.23.00.20 from?

In 2025 the US imported $43M of sailboats, other than inflatable, with or without auxiliary motor under HTS 8903.23.00.20, mostly from South Africa (60%), France (28%) and Netherlands (6%), according to U.S. Census Bureau import data.

Which country has the lowest US duty on HTS 8903.23.00.20?

Of the 20 largest sources of US imports, the lowest total duty on HTS 8903.23.00.20 is 10%, from Germany, Taiwan and 3 more, as of the tariffs in effect on 2026-11-09.

Sources

Primary Sources

The official documents behind the rates and tariffs on this page. Duties are worked out from them as of Revision 20 (2026); check the legal text before you file.