8903.31.00
Yachts and other vessels for pleasure or sports; row boats and canoes: Of a length not exceeding 7.5 m
Section 338 applies to this line
This provision appears on the Alcoholic Beverages list at HTS heading 9903.03.12. A valid USMCA claim removes the general rate of 1.5%, but does not remove the Section 338 additional duty on goods of Canada.
One exception: if this product already carries the Section 232 duties on steel, aluminum or copper, or the separate duties on vehicles and vehicle parts, the Section 338 duty does not stack on top.
- General (MFN)
- 1.5%
- USMCA (code S)
- Free
- Duty saved
- 1.5%
- Rate type
- ad valorem
- Column 2
- 30%
- All special rates
- Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Classification chain
- Yachts and other vessels for pleasure or sports; row boats and canoes
- Motorboats, other than inflatable, not including outboard motorboats
- Of a length not exceeding 7.5 m 8903.31.00
How to read this
The Special column on this line reads Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG). The S in that list stands for USMCA, so goods that qualify as originating pay nothing here instead of the general rate of 1.5%.
That is not the whole rate. Goods of Canada on the Alcoholic Beverages list also owe the Section 338 duty, which sits in Chapter 99 and applies whether or not the goods qualify under USMCA.
From HTS Revision 19 (2026), with Section 338 coverage from Chapter 99, U.S. note 51. Check this line in the official schedule before you make entry.