Chaparral 307 SSX Sportboat from China

Chaparral's 307 SSX is a 30-foot (9.1 m) luxury sportboat with twin sterndrives for pleasure and performance boating. It fits HTS 8903.32.00 for motorboats 7.5-24 m long, non-inflatable, and not outboard-powered. Classification reflects its sports-oriented pleasure vessel nature.

Duty Rate — China → United States

36.5%

Rate breakdown

9903.03.0110%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
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)

Import Tips

Document vessel as 'recreational only' to prevent commercial reclassification; prepare for Coast Guard documentation fees

Pitfall: Forgetting to declare luxury tax applicability on high-value imports