Aluminum Jon Boat with Outboard Motor from Canada
A flat-bottom 14-foot aluminum jon boat equipped with an outboard motor for shallow-water recreational hunting and fishing. The all-metal hull design qualifies it under HTS 8903.99.21.10 as a pleasure outboard motorboat.
Duty Rate — Canada → United States
11%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document net tonnage calculation for CBP entry; small boats often under 5 tons
• Include pollution control certifications for outboard engines meeting EPA standards
• Avoid misdeclaring length to prevent statistical suffix errors