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HSChapter 89
Large sailing vessels over 24 meters — superyachts, tall ships, and expedition-class cruisers — are among the highest-value pleasure craft imported into the United States, and the US schedule currently lists a single 10-digit tariff line (8903230020) covering non-auxiliary-motor vessels in this size class. South Africa and Italy lead supply under this heading, with the United Kingdom and France also present, reflecting the bespoke, low-volume nature of large sailing yacht construction. Given the high transaction values involved, accurate appraisement and the applicability of any first-sale or assists provisions are frequently scrutinized at entry.
AI-written summary of the official U.S. Census Bureau trade figures on this page — verify before relying on it.
The single active line (8903230020) covers non-auxiliary-motor sailing vessels exceeding 24 meters. If a vessel in this size range is fitted with an auxiliary motor, importers should consult a licensed customs broker to determine whether classification shifts to a different subheading, as the current children array does not include a dedicated auxiliary-motor line at this length tier.
For bespoke vessels without a comparable market sale, CBP may use the transaction value of the sale to the US buyer, but will scrutinize assists (owner-furnished equipment, design fees paid separately) and related-party pricing. Importers of high-value custom builds should prepare a detailed cost breakdown and be ready to support value under the deductive or computed value methods if transaction value is challenged.
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Monthly import values over time
HS10 import codes under this HS6 parent. Source: U.S. Harmonized Tariff Schedule.
| Code | Description | Import Value | Effective Tariff % |
|---|---|---|---|
| 8903230020 | SAILBOATS,WITHOUT AUXILIARY MOTOR,GT 24M IN LENGTH | $0 | -- |
SAILBOATS,WITHOUT AUXILIARY MOTOR,GT 24M IN LENGTH
HS10 export codes under this HS6 parent. Source: U.S. Schedule B export classification.
| Code | Description | Export Value |
|---|---|---|
| 8903230020 | SAILBOATS,WITHOUT AUXILIARY MOTOR,GT 24M IN LENGTH | $96K |
SAILBOATS,WITHOUT AUXILIARY MOTOR,GT 24M IN LENGTH
3 no
PLEAS/SPORT VESSELS, ROW BOATS ETC, NOT OVER 7.5 M
HS 890393
MOTORBOATS OF A LENGTH 7.5 M - 24 M
HS 890332
YACHTS, PLEAS/SPORT VESSELS, ROW BOATS, CANOES NES
HS 890399
LGHT VESSEL, FIRE FLOAT, FLOATING CRANES/DOCKS ETC
HS 890590
VESSELS,(INCLUD LIFEBOATS,OTHER THAN ROW BT),NESOI
HS 890690
MOTORBOATS OF A LENGTH NOT EXCEEDING 7.5 M
HS 890331
| Port | Imports | Exports | Balance |
|---|---|---|---|
| PORT EVERGLADES, FL | -- | $96K | +$96K |
| POINT ROBERTS, WA | -- | -- | -- |
| CHARLESTON, SC | -- | -- | -- |