Aluminum Jon Boat with Outboard Motor from Japan
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 — 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
• 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