HTS 8903.23.00Yachts and other vessels for pleasure or sports; row boats and canoes:Sailboats, other than inflatable, with or without auxiliary motor: Of a length exceeding 24 m

What that translates to:Sailboats (not inflatable) over 24 m long

Also written 89032300. Rates as CBP is collecting them today. Updated Oct 1, 2026.

Country of origin

Sailboats (not inflatable) over 24 m long (HTS 8903.23.00) from China owe 39% in total duties as of Oct 1, 2026: a 1.5% regular duty plus a 12.5% forced-labor tariff (Section 301) and a 25% China tariff (Section 301).

Total duty rate39%That's $3,900 on a $10,000 shipment.

Forced-labor tariffSection 301, since Jul 24, 202612.5%

China tariffSection 301, since May 10, 201925%

Regular dutyBase rate (MFN) in the tariff schedule1.5%

Total duty39%

Court status: Challenged at the U.S. Court of International Trade in In re Section 301 Forced Labor Cases, Court No. 26-03555-3JP, before a three-judge panel. The plaintiffs, Learning Resources and others, have moved for judgment on the agency record, arguing that the action (91 FR 47318) exceeds USTR's statutory authority, is arbitrary and capricious, and is pretextual; 25 states, plaintiffs in Court No. 26-cv-03467-3JP, support them as amici (brief filed Sep 11, 2026). No ruling as of Oct 1, 2026, so the rate is unchanged.

Sources: USITC Harmonized Tariff Schedule, Revision 20 (2026); USTR, Notice of Actions in Section 301 Investigations (forced labor), 91 FR 47318, Jul 28, 2026; HTS 9903.05.31; USTR, Notice of Modification of Section 301 Action (List 3 raised to 25% from May 10, 2019), 84 FR 20459, May 9, 2019; HTS 9903.88.03.

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Official description

Yachts and other vessels for pleasure or sports; row boats and canoes: Sailboats, other than inflatable, with or without auxiliary motor: Of a length exceeding 24 m

Legal text from the Harmonized Tariff Schedule, Revision 20 (2026), chapter 89: Ships, boats and floating structures.

Statistical lines

The 10-digit numbers used on entry paperwork. They share this code's duty rates.

8903.23.0015 (8903230015)With auxiliary motor · reported in No.
8903.23.0020 (8903230020)Other · reported in No.

What changed for this code

Jul 24, 2026Forced-labor tariffs start on imports from 60 economies (Section 301)
Jul 22, 202625% Section 301 tariff on products of Brazil starts
Jan 1, 2026Section 301 tariff on Nicaragua starts at 0%, set to rise to 10% in 2027 and 15% in 2028

Questions about HTS 8903.23.00

What is the duty rate for HTS 8903.23.00?

The regular (column 1 general) rate printed in the tariff schedule is 1.5%. Goods from China owe 39% in total as of Oct 1, 2026, including any additional tariffs. Additional tariffs depend on the country of origin; choose one above to see its full rate.

Is HTS 8903.23.00 subject to Section 301 tariffs?

Yes, for goods from 85 countries and territories as of Oct 1, 2026, including Algeria, Angola, Argentina, Australia, Austria. Choose a country above to see the rate and any exemptions.

Is HTS 8903.23.00 subject to Section 232 tariffs?

No Section 232 tariff applies to HTS 8903.23.00 as of Oct 1, 2026, from any country of origin.

HTSLookup shows the duties CBP collects on this code by country of origin. Antidumping or countervailing duties may also apply to some exporters; they're set per company and aren't shown.