Competitive rowing shells (sculls and sweep-oar boats) designed exclusively for racing are generally classified as sports vessels under this residual heading when they do not meet the description of a more specific provision. Their specialized construction—ultra-thin carbon fiber or fiberglass hulls with sliding seats—distinguishes them from general-purpose rowing boats, but the classification outcome should be confirmed with CBP, as some rulings have treated racing shells differently based on their commercial versus sporting use.

At the HTS 10-digit level, duty rates for canoes and kayaks can vary based on construction material (e.g., inflatable versus rigid, fiberglass versus polyethylene) and whether the vessel is designed for recreational or competitive use. Importers should confirm the specific HTS subheading with a licensed customs broker, as the residual SITC heading maps to multiple HTS lines with potentially different rates.