Regency 254 LE3 Pontoon Boat from China
The Regency 254 LE3 is a 25-foot (7.6 m) luxury pontoon with inboard/outdrive outdrive motors for leisure and sports on lakes. Classified in HTS 8903.32.0020 as a qualifying motorboat length exceeding 7.5 m up to 24 m, other inboard/outdrive type.
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
• Confirm pontoon as 'motorboat' via propulsion docs; avoid bulk packaging misclassification
• USCG stability approval required; common issue is undocumented modifications
• Declare as individual vessel, not set with furniture, for correct heading