Chapter 89: Ships, boats and floating structures
15 provisions in this chapter where a USMCA claim changes the duty. 4 are also subject to Section 338 duties on Canadian goods, which a USMCA claim does not remove.
| HTS | Description | General | USMCA | Section 338 |
|---|---|---|---|---|
| 8903.11.00 | Yachts and other vessels for pleasure or sports; row boats and canoes: Fitted or designed to be fitted with a motor, unladen… | 2.4% | Free | — |
| 8903.12.00 | Yachts and other vessels for pleasure or sports; row boats and canoes: Not designed for use with a motor and unladen (net)… | 2.4% | Free | — |
| 8903.19.00.00 | Yachts and other vessels for pleasure or sports; row boats and canoes: Other | 2.4% | Free | — |
| 8903.21.00 | Yachts and other vessels for pleasure or sports; row boats and canoes: Of a length not exceeding 7.5 m | 1.5% | Free | — |
| 8903.22.00 | Yachts and other vessels for pleasure or sports; row boats and canoes: Of a length exceeding 7.5 m but not exceeding 24 m | 1.5% | Free | — |
| 8903.23.00 | Yachts and other vessels for pleasure or sports; row boats and canoes: Of a length exceeding 24 m | 1.5% | Free | — |
| 8903.31.00 | Yachts and other vessels for pleasure or sports; row boats and canoes: Of a length not exceeding 7.5 m | 1.5% | Free | Alcoholic Beverages |
| 8903.32.00 | Yachts and other vessels for pleasure or sports; row boats and canoes: Of a length exceeding 7.5 m but not exceeding 24 m | 1.5% | Free | Alcoholic Beverages |
| 8903.33.00 | Yachts and other vessels for pleasure or sports; row boats and canoes: Of a length exceeding 24 m | 1.5% | Free | — |
| 8903.93.15.00 | Yachts and other vessels for pleasure or sports; row boats and canoes: Other | 2.7% | Free | — |
| 8903.93.20 | Yachts and other vessels for pleasure or sports; row boats and canoes: Outboard motorboats | 1% | Free | Alcoholic Beverages |
| 8903.93.90.00 | Yachts and other vessels for pleasure or sports; row boats and canoes: Other | 1% | Free | — |
| 8903.99.16.00 | Yachts and other vessels for pleasure or sports; row boats and canoes: Other | 2.7% | Free | — |
| 8903.99.21 | Yachts and other vessels for pleasure or sports; row boats and canoes: Outboard motorboats | 1% | Free | Motor Vehicles |
| 8903.99.91.00 | Yachts and other vessels for pleasure or sports; row boats and canoes: Other | 1% | Free | — |