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§ HTS 8903.12.00.60 · US import duty

Other

Chapter
89
MFN base rate
2.4%
Active overlays
2
Scope
Active: section301 · other

AD/CVD not evaluated. CBP determines binding classification at entry. Methodology →

Yachts and other vessels for pleasure or sports; row boats and canoes: · Not designed for use with a motor and unladen (net) weight not exceeding 100 kg · Other
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HTS CODE
8903.12.00.60
General (MFN)2.4%
SpecialFree(A*,AU,BH,…
Other (Column 2)25%
§99 overlays2

Base tariff columnsBase tariff columns

Column rates from the USITC HTS export. The column that applies depends on origin and trade-program eligibility.

General (MFN)2.4%
SpecialFree(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Other (Column 2)25%
UnitsNo.

Official source: USITC Harmonized Tariff Schedule. Duty at entry is determined by US Customs and Border Protection (CBP). AD/CVD and product-specific exclusions are not evaluated by default.

Chapter 99 overlaysChapter 99 overlays

  • 9903.88.03 section301 +25% active
    Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
    Applies to China
  • 9903.90.08 other +0% active
    Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter

§ DUTY BREAKDOWNDuty breakdown

Duty ledger below is calculated on a $10,000 customs value. Fees, AD/CVD, and exclusions are not included here.

China (CN)
Total 27.4% · $2,740.00
Duty breakdown Rate Amount Source
Base dutyBase 2.4% $240.00 HTS General rate
Chapter 99 section301Chapter 99 25% $2,500.00 9903.88.03
Chapter 99 otherChapter 99 0% $0.00 9903.90.08
Status: exact Methodology: tariff-ledger-v1 Data: d4c9e6f79bac8e84

§ ORIGIN COMPARISONAlternative origin comparison

This compares tariff-only outcomes for the same HTS across origin countries. Freight, AD/CVD, exclusions, broker fees, and relocation cost are not included.

China → Vietnam
$2,500.00 tariff-only saving
Origin Total rate Duty @ $10,000 Delta vs baseline
China (CN) 27.4% $2,740.00 —
Vietnam (VN) 2.4% $240.00 -$2,500.00
Mexico (MX) 2.4% $240.00 -$2,500.00
India (IN) 2.4% $240.00 -$2,500.00
South Korea (KR) 2.4% $240.00 -$2,500.00

Sample duty by originSample duty by origin

Illustrative calculation at USD 10,000 customs value, standard (non-preferential) claim. Chapter 99 additional duties applied where status is active.

Origin Base rate Chapter 99 Total rate Duty (USD)
China (CN) 2.4% 25% 27.4% $2,740.00
Vietnam (VN) 2.4% 0% 2.4% $240.00
Mexico (MX) 2.4% 0% 2.4% $240.00
India (IN) 2.4% 0% 2.4% $240.00
South Korea (KR) 2.4% 0% 2.4% $240.00

§ RELATED ENTRIESRelated HS codes in the same chapter

Adjacent lines under the same HTS chapter. Pick the most specific match for your product.

§ RECENT CHANGESRecent US tariff policy notices

The 3 most recent Federal Register tariff notices in the Duty database. See the Changes timeline for the full list.

See all Federal Register actions →