Perception Carolina 14 Canoe from China
The Perception Carolina 14 is a 14-foot recreational canoe made from durable high-density polyethylene, ideal for family outings with comfortable seating. It qualifies for HTS 8903.93.05.00 due to its sub-7.5m length and exclusive design for paddle propulsion.
Duty Rate — China → United States
37.5%
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 import invoice specifying 'recreational canoe, length 14ft'; obtain length declaration from manufacturer
• Check for EPA compliance on plastic materials; avoid bulk packaging that suggests commercial disassembly