Swan 48 Sailboat from China
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.
Duty Rate — China → United States
39%
Rate breakdown
9903.88.0325%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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Include racing certificates or ORC ratings to affirm sports use under pleasure vessel definition
• Measure length overall (LOA) precisely; exclude bow sprit if not structural to avoid length disputes
• Avoid bulk import without individual serial numbers—CBP requires vessel identification