Formula 310 Sun Sport Crossover from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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