Formula 310 Sun Sport Crossover from China
The Formula 310 Sun Sport is a 31-foot (9.4 m) performance motorboat with inboard/outboard drives, ideal for watersports and leisure. HTS 8903.32.00 applies as it exceeds 7.5 m but not 24 m, being a non-inflatable pleasure motorboat excluding outboards. Its crossover design emphasizes recreational use.
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 propulsion system details in entry docs to confirm non-outboard status; comply with EPA engine emission standards
• Common issue: misdeclaring length—measure per LOA standards