# HS heading 89.03: Yachts and other vessels for pleasure or sports; rowing boats and canoes > HS heading 89.03 covers yachts and other vessels for pleasure or sports; rowing boats and canoes. It is in chapter 89 (ships, boats and floating structures). It is split into 11 subheadings: 8903.11 (inflatable (including rigid hull inflatable) boats, fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100kg), 8903.12 (inflatable (including rigid hull inflatable) boats, not designed for use with a motor and unladen (net) weight not exceeding 100kg), 8903.19 (inflatable (including rigid hull inflatable) boats, other), 8903.21 (sailboats, other than inflatable, with or without auxiliary motor, of a length not exceeding 7.5m), 8903.22 (sailboats, other than inflatable, with or without auxiliary motor, of a length exceeding 7.5m but not exceeding 24m), 8903.23 (sailboats, other than inflatable, with or without auxiliary motor, of a length exceeding 24m) and 5 others. Source: https://staging.border.bot/hs-codes/8903 Last updated: 13 October 2026 [HS codes](https://staging.border.bot/hs-codes) / [Chapter 89](https://staging.border.bot/hs-codes/89) / [89.03](https://staging.border.bot/hs-codes/8903) ## Key facts - Heading: 89.03 - Description: Yachts and other vessels for pleasure or sports; rowing boats and canoes - Chapter: 89: Ships, boats and floating structures - Subheadings: 11 - Edition: HS2022 ## What this code covers HS heading 89.03 covers yachts and other vessels for pleasure or sports; rowing boats and canoes. It is split into 11 subheadings: 8903.11 (inflatable (including rigid hull inflatable) boats, fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100kg), 8903.12 (inflatable (including rigid hull inflatable) boats, not designed for use with a motor and unladen (net) weight not exceeding 100kg), 8903.19 (inflatable (including rigid hull inflatable) boats, other), 8903.21 (sailboats, other than inflatable, with or without auxiliary motor, of a length not exceeding 7.5m), 8903.22 (sailboats, other than inflatable, with or without auxiliary motor, of a length exceeding 7.5m but not exceeding 24m), 8903.23 (sailboats, other than inflatable, with or without auxiliary motor, of a length exceeding 24m) and 5 others. - [8903.11](https://staging.border.bot/hs-codes/890311) Inflatable (including rigid hull inflatable) boats: Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100kg - [8903.12](https://staging.border.bot/hs-codes/890312) Inflatable (including rigid hull inflatable) boats: Not designed for use with a motor and unladen (net) weight not exceeding 100kg - [8903.19](https://staging.border.bot/hs-codes/890319) Inflatable (including rigid hull inflatable) boats: Other - [8903.21](https://staging.border.bot/hs-codes/890321) Sailboats, other than inflatable, with or without auxiliary motor: Of a length not exceeding 7.5m - [8903.22](https://staging.border.bot/hs-codes/890322) Sailboats, other than inflatable, with or without auxiliary motor: Of a length exceeding 7.5m but not exceeding 24m - [8903.23](https://staging.border.bot/hs-codes/890323) Sailboats, other than inflatable, with or without auxiliary motor: Of a length exceeding 24m - [8903.31](https://staging.border.bot/hs-codes/890331) Motorboats, other than inflatable, not including outboard motorboats: Of a length not exceeding 7.5m - [8903.32](https://staging.border.bot/hs-codes/890332) Motorboats, other than inflatable, not including outboard motorboats: Of a length exceeding 7.5m but not exceeding 24m - [8903.33](https://staging.border.bot/hs-codes/890333) Motorboats, other than inflatable, not including outboard motorboats: Of a length exceeding 24m - [8903.93](https://staging.border.bot/hs-codes/890393) Other: Of a length not exceeding 7.5m - [8903.99](https://staging.border.bot/hs-codes/890399) Other: Other ## What it doesn’t cover Other goods of chapter 89 are classified in its other 7 headings, listed below. - [89.01](https://staging.border.bot/hs-codes/8901) Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods - [89.02](https://staging.border.bot/hs-codes/8902) Fishing vessels; factory ships and other vessels for processing or preserving fishery products - [89.04](https://staging.border.bot/hs-codes/8904) Tugs and pusher craft - [89.05](https://staging.border.bot/hs-codes/8905) Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms - [89.06](https://staging.border.bot/hs-codes/8906) Other vessels, including warships and lifeboats other than rowing boats - [89.07](https://staging.border.bot/hs-codes/8907) Other floating structures (for example, rafts, tanks, coffer- dams, landing-stages, buoys and beacons) - [89.08](https://staging.border.bot/hs-codes/8908) Vessels and other floating structures for breaking up ## How it is structured Heading 89.03 is one of 8 headings in chapter 89. Its first two digits, 89, are the chapter; the next two, 03, number the heading within it. Its subheadings add two more digits (8903.11, 8903.12, 8903.19). ## In other countries No national tariff lines under heading 89.03 are live on border.bot yet. Tariffs built on the Harmonized System use its subheadings at six digits and add their own digits after them. - Previous heading: [89.02](https://staging.border.bot/hs-codes/8902) Fishing vessels; factory ships and other vessels for processing or preserving fishery products - Next heading: [89.04](https://staging.border.bot/hs-codes/8904) Tugs and pusher craft ## Frequently asked questions ### What does HS heading 89.03 cover? HS heading 89.03 covers yachts and other vessels for pleasure or sports; rowing boats and canoes. ### Which chapter is HS heading 89.03 in? HS heading 89.03 is in chapter 89 (ships, boats and floating structures). ### How many subheadings does HS heading 89.03 have? HS heading 89.03 has 11 subheadings: 8903.11 (inflatable (including rigid hull inflatable) boats, fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100kg), 8903.12 (inflatable (including rigid hull inflatable) boats, not designed for use with a motor and unladen (net) weight not exceeding 100kg), 8903.19 (inflatable (including rigid hull inflatable) boats, other), 8903.21 (sailboats, other than inflatable, with or without auxiliary motor, of a length not exceeding 7.5m), 8903.22 (sailboats, other than inflatable, with or without auxiliary motor, of a length exceeding 7.5m but not exceeding 24m), 8903.23 (sailboats, other than inflatable, with or without auxiliary motor, of a length exceeding 24m) and 5 others. ## Sources and updates The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026. This page was last updated on 13 October 2026. Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling. Machine-readable: https://staging.border.bot/hs-codes/8903.json