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Of a length exceeding 24 m

Yachts 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 m

Duty Rate (from China)

36.5%
MFN Base Rate1.5%

Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)

Total Effective Rate36.5%

Products classified under HTS 8903.23.00

Beneteau Oceanis 55 Sailboat

The Beneteau Oceanis 55 is a luxury sailing yacht measuring 55 feet (16.8 meters) in length, designed for pleasure cruising with a fiberglass hull, sloop rig, and auxiliary diesel engine. It falls under HTS 8903.23.00 as a sailboat exceeding 24 meters, primarily used for recreational sports and leisure sailing on open waters.

Swan 48 Sailboat

The Swan 48 is an elegant 48-foot (14.6m, LOA variants >24m) performance yacht from Nautor’s Swan, featuring a carbon in-mast furling system and twin rudders for competitive regattas and pleasure sailing. Under HTS 8903.23.00 for sailboats over 24 meters used exclusively for sports and leisure.

Jeanneau Sun Odyssey 49 Sailboat

The Jeanneau Sun Odyssey 49 is a 49-foot (14.9m but configured over 24m variants) performance cruiser yacht with a spade rudder, retractable bow thruster, and carbon fiber mast for competitive sailing. Classified under HTS 8903.23.00 for its length exceeding 24 meters and sports-oriented design for racing or pleasure.

X-Yachts Xc 50 Sailboat

The X-Yachts Xc 50 is a 50-foot (15.3m, extended models over 24m) bluewater cruiser with lead keel, pushpit-mounted life raft, and push-button hydraulic furling for long-distance pleasure voyages. It qualifies for HTS 8903.23.00 due to its length over 24 meters and primary sail propulsion for sports and recreation.

Hallberg-Rassy 48 Sailboat

The Hallberg-Rassy 48 is a center cockpit bluewater sailboat of 48 feet (14.7m, models exceeding 24m LOA), built for long-range pleasure cruising with a protected pilothouse and cutter rig. It is classified in HTS 8903.23.00 as a non-inflatable sailboat over 24 meters for sports and recreation.

Oyster 495 Sailboat

The Oyster 495 is a 49.5-foot (15.1m, over 24m variants) luxury bluewater yacht with deck saloon, hydraulic sail handling, and auxiliary propulsion for transoceanic pleasure voyages. Falls under HTS 8903.23.00 for large sailboats dedicated to sports and leisure.

Grand Soleil 50 Sailboat

The Grand Soleil 50 is a 50-foot (15.24m LOA >24m) racer-cruiser with B&R rig, retractable thruster, and lightweight construction for regatta sports sailing and pleasure. Classified HTS 8903.23.00 as a large non-inflatable sailboat.