Heading 8903
11 subheadings
Inflatable (including rigid hull inflatable) boats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes.
1 tariff items
Inflatable (including rigid hull inflatable) boats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes.
1 tariff items
Inflatable (including rigid hull inflatable) boats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes.
1 tariff items
Sailboats, other than inflatable, with or without auxiliary motor: - Yachts and other vessels for pleasure or sports; rowing boats and canoes.
1 tariff items
Sailboats, other than inflatable, with or without auxiliary motor: - Yachts and other vessels for pleasure or sports; rowing boats and canoes.
1 tariff items
Sailboats, other than inflatable, with or without auxiliary motor: - Yachts and other vessels for pleasure or sports; rowing boats and canoes.
1 tariff items
Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes.
4 tariff items
Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes.
4 tariff items
Motorboats, other than inflatable, not including outboard motorboats: - Yachts and other vessels for pleasure or sports; rowing boats and canoes.
4 tariff items
Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Of a length not exceeding 7.5 m
2 tariff items
Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other
5 tariff items
Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes. Heading 89.03 provides for yachts and other vessels for pleasure or sports; rowing boats and canoes. The Explanatory Notes to heading 89.03, in part, state “This heading includes pedalos (a type of pedal-operated float)...
Source: advance_ruling (C-2019-005914)
Contrary to the provisions relating to the transport equipment falling in other Chapters of Section XVII, this Chapterexcludesall separately presented parts (other thanhulls) and accessories of vessels or floating structures, even if they are clearly identifiable as such. Such parts and accessories are classifiedin the appropriate headings elsewhere in the Nomenclature, for example: (1)The...
Source: citt_decision (AP-2018-029)
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