| 3926.90.30 | 00 | Parts for yachts or pleasure boats of heading 8903; parts of canoes, racing shells, pneumatic craft and pleasure boats which are not of a type designed to be principally used with motors or sails | X | 4.2% | Free (A,AU,BH, CA,CL,E,IL,J,JO, MA,MX,P,SG) | 30% |
| 8903 | | Yachts and other vessels for pleasure or sports; row boats and canoes: | | | | |
| 8903.10.00 | | Inflatable | | 2.4% | Free (A,AU,BH,CA, CL,E,IL,J,JO,MA, MX,P,SG) | 25% |
| 8903.10.00 | 15 | Valued over $500: | | | | |
| 8903.10.00 | 15 | With attached rigid hull | No. | | | |
| 8903.10.00 | 45 | Other | No. | | | |
| 8903.10.00 | 60 | Other | No. | | | |
| 8903.91.00 | | Other: | | | | |
| 8903.91.00 | | Sailboats, with or without auxiliary motor | | 1.5% | Free (A,AU,BH,CA, CL,E,IL,J,JO,MA, MX,P,SG) | 30% |
| 8903.91.00 | 25 | With auxiliary motor: | | | | |
| 8903.91.00 | 25 | Not exceeding 9.2 m in length | No. | | | |
| 8903.91.00 | 35 | Exceeding 9.2 m in length | No. | | | |
| 8903.91.00 | 45 | Other: | | | | |
| 8903.91.00 | 45 | Not exceeding 4 m in length | No. | | | |
| 8903.91.00 | 60 | Exceeding 4 but not exceeding 6.5 m in length | No. | | | |
| 8903.91.00 | 75 | Exceeding 6.5 m but not exceeding 9.2 m in length | No. | | | |
| 8903.91.00 | 85 | Exceeding 9.2 m in length | No. | | | |
| 8903.92.00 | | Motorboats, other than outboard motorboats | | 1.5% | Free (A,AU,BH,CA, CL,E,IL,J,JO,MA, MX,P,SG) | 30% |
| 8903.92.00 | 15 | Inboard/outdrive: | | | | |
| 8903.92.00 | 15 | Not exceeding 6.5 m in length | No. | | | |
| 8903.92.00 | 30 | Exceeding 6.5 m in length: | | | | |
| 8903.92.00 | 30 | Cabin cruisers | No. | | | |
| 8903.92.00 | 35 | Other | No. | | | |
| 8903.92.00 | 50 | Other: | | | | |
| 8903.92.00 | 50 | Not exceeding 8 m in length | No. | | | |
