Aluminum Outboard Fishing Boat from Canada
A lightweight aluminum boat designed for fishing, powered by an outboard motor, measuring around 16 feet in length with a V-hull for stability on lakes and rivers. It falls under HTS 8903.99.21 as an outboard motorboat intended for pleasure or sports, not exceeding 7.5 meters and excluding rowboats or canoes. The essential character is that of a recreational vessel propelled by an external outboard motor.
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
• Verify vessel length does not exceed 7.5 meters and confirm outboard motor compatibility to avoid reclassification; obtain Coast Guard documentation for import clearance; ensure no inboard propulsion to stay in this subheading