8903
Yachts and other vessels for pleasure or sports; row boats and canoes:
Duty rates
“General” applies to imports from most trading partners under normal trade relations. “Special” lists products eligible for reduced or duty-free treatment under programs like GSP, USMCA, CAFTA-DR, or individual free-trade agreements. “Column 2” applies to imports from countries without normal trade relations (currently Cuba and North Korea).
Chapter 89
Ships, boats and floating structures (Section XVII — Vehicles, aircraft, vessels)