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Formula 310 Sun Sport Crossover

The Formula 310 Sun Sport is a 31-foot (9.4 m) performance motorboat with inboard/outboard drives, ideal for watersports and leisure. It exceeds 7.5 m but not 24 m in length, and is a non-inflatable pleasure motorboat without outboard motors, placing it under tariff item 8903.32.00.

Import Duty Rates by Country of Origin

Origin CountryMFN TariffSurtaxesTotal Effective Rate
🇨🇳China9.5%—9.5%
🇲🇽Mexico9.5%—9.5%
🇺🇸United States9.5%—9.5%
🇩🇪Germany9.5%—9.5%
🇯🇵Japan9.5%—9.5%

More Specific Codes

This product may fall under a more specific subheading:

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

8903.99.10Lower: Free vs 9.5%

If the boat is not primarily a motorboat

Other pleasure vessels not elsewhere specified.

Not sure which classification is right?

The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.

Import Tips & Compliance

• Ensure the boat's length is correctly measured and documented

• Provide proof of origin to benefit from preferential duty rates

• Be aware of provincial sales taxes that may apply in addition to federal duties

Related Products under Tariff item 8903.32.00

Axopar 28 Cabin

The Axopar 28 Cabin is an 8.8 m (29 ft) adventure boat with twin inboard/outdrive engines, built for all-weather cruising and sports. Its length and propulsion type place it squarely within the scope of motorboats exceeding 7.5 m but not exceeding 24 m, as covered by this tariff item.

Axopar 28 Cabin Adventure Boat

The Axopar 28 Cabin is a 28-foot (8.5 m) motorboat with an inboard engine, designed for all-weather pleasure cruising and sports. Its length exceeds 7.5 m but does not exceed 24 m, and it is not inflatable nor powered by an outboard motor, placing it under tariff item 8903.32.00.

Bayliner 2452 Ciera Express Cabin Cruiser

The Bayliner 2452 Ciera Express is a 24-foot cabin cruiser with a forward cabin, head compartment, and inboard/outdrive power, ideal for day cruising and overnight stays on lakes or coastal waters. It is classified under tariff item 8903.32.00 as a non-inflatable motorboat exceeding 7.5 m but not exceeding 24 m.

Boston Whaler 280 Outrage Center Console

The Boston Whaler 280 Outrage is a 28-foot (8.5 m) center console motorboat with twin inboard engines, used for sportfishing and pleasure boating. It falls under tariff item 8903.32.00 as a non-inflatable motorboat exceeding 7.5 m but not exceeding 24 m in length.

Boston Whaler 320 Vantage

The Boston Whaler 320 Vantage is a 9.8 m (32 ft) dual-console motorboat with Mercury inboard/outdrive engines, designed for fishing and pleasure sports. Its length and propulsion system align with the tariff item for motorboats exceeding 7.5 m but not exceeding 24 m.

Boston Whaler 380 Outrage Inboard Variant

The Boston Whaler 380 Outrage Inboard Variant is an 11.8 m (39 ft) motorboat configured with inboard diesel engines for offshore sports fishing and pleasure. Its length and propulsion type place it within the tariff item for motorboats exceeding 7.5 m but not exceeding 24 m.