| 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 | 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. | | | |
| 8903.92.00 | | 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 | 35 | Other | No. | | | |
| 8903.92.00 | 50 | Other: | | | | |
| 8903.92.00 | 50 | Not exceeding 8 m in length | No. | | | |
| 8903.92.00 | 70 | Other | No. | | | |
| 8903.99 | | Other: | | | | |
| 8903.99.05 | 00 | Row boats and canoes which are not of a type designed to be principally used with motors or sails: | | | | |
| 8903.99.05 | 00 | Canoes | No. | Free | | 35% |
| 8903.99.15 | 00 | Other | No. | 2.7% | Free (A,AU,BH,CA, CL,E,IL,J,JO,MA, MX,P,SG) | 45% |
| 8903.99.20 | | Outboard motorboats | | 1% | Free (A,AU,BH,CA, CL,E,IL,J,JO,MA, MX,P,SG) | 30% |
| 8903.99.20 | 15 | With hulls of metal: | | | | |
| 8903.99.20 | 15 | Not exceeding 5 m in length | No. | | | |
| 8903.99.20 | 45 | With hulls of reinforced plastics: | | | | |
