Boats Made in China
Boats made in China were subject to additional duties under the Section 301 provisions. These duties were in addition to the regular duty rate, and covered all boats made in China, whether new or used. Effective September 24, 2018, the rate was 10%. On May 10, 2019, that rate was increased to 25%.
On June 22, 2020, the U.S. Trade Representative issued an exclusion to these tariffs for the following type of boats:
Motorboats with displacement hulls of reinforced fiberglass and wood, each motorboat measuring not less than 14.47 m and not more than 36.57 m in length, and weighing not less than 28 t and not more than 363 t, powered by inboard engines, other than inboard/outdrive (described in statistical reporting 8903.962.0065)
Boats that meet this limited description are no longer subject to the 25% duty. Entries on which duty has been paid may be eligible for duty refund requests, depending on when they were imported.
For quick reference, the exclusion covers the following boats:
HTS: 8903.92.0065
Length: 14.47 meters (47.47 feet) <= 36.57 meters (119.98’)
1 meter = 3.28084 feet
Weight: 28 tons <= 363 tons
In KG: 1 ton = 907.185 kg 25,401 kg <= 329,308.16 kg
In LBS: 1 ton = 2,000 lbs. 56,000 lbs <= 726,000 lbs
