| 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% |
| 6306 | | Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: | | | | |
| 6306.30.00 | | Sails | | Free | | 30% |
| 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% |
| 8903.99.05 | 00 | Row boats and canoes which are not of a type designed to be principally used with motors or sails: | | | | |
| 9506.21 | | Water skis, surf boards, sailboards and other water- sport equipment; parts and accessories thereof: | | | | |
| 9506.21 | | Sailboards and parts and accessories thereof: | | | | |
| 9506.21.40 | 00 | Sailboards | No. | Free | | 30% |
