The tariff classification of a recreational sailboat from Canada

N358981 March 11, 2026 CLA-2-89:OT:RR:NC:N:2:206 CATEGORY: Classification TARIFF NO.: 8903.22.0015 Christopher Rupp 804 Rivard Blvd. Grosse Pointe, MI 48230 RE: The tariff classification of a recreational sailboat from Canada Dear Mr. Rupp: In your letter dated February 18, 2026, you requested a tariff classification ruling. The item under consideration is a Hinterhoeller Nonsuch 30 Ultra (HIN: ZHYN3354C686), a sailboat designed for recreational use. Illustrative literature provided specifies the subject merchandise to be approximately 30 feet in length and hull materials made of fiberglass. The product’s fuel capacity is 25 gallons, the water capacity is 65 gallons, and the holding tank is 30 gallons. The sailboat is equipped with a Westerbeke W27 diesel engine that provides the sailboat with an auxiliary motor for propulsion. Photographs provided depict the subject merchandise being manufactured in St. Catharines, Ontario, Canada. Prior registration indicates the vessel was previously used in U.S. commerce and is being returned to the United States after private ownership transfer from Canada. You identified subheading 8903.91.00, Harmonized Tariff Schedule of the United States (HTSUS), as the applicable classification. This specific subheading does not exist in the United States nomenclature. The applicable subheading for the Hinterhoeller Nonsuch 30 Ultra (HIN ZHYN3354C686) will be 8903.22.0015, HTSUS, which provides for “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 7.5 m but not exceeding 24 m: With auxiliary motor: Of a length exceeding 7.5 m but not exceeding 9.2 m.” The general duty rate will be 1.5% ad valorem. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Liana Alvarez at liana.alvarez@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division