TariffPlus – Canada & US Tariff Lookup

HS 3926-90-92-00 – Parts for use in the manufacture of yachts, racing boats, canoes and other vessels for pleasure or sport

Tariff data as of T2026-2, effective Sept 1, 2026, last verified Oct 21, 2026

Other articles of plastics and articles of other materials of headings 39.01 to 39.14. › Other › Parts for use in the manufacture of yachts, racing boats, canoes and other vessels for pleasure or sport

MFN duty rate
Free
GST
5%
Unit of measure
-

Parts for use in the manufacture of yachts, racing boats, canoes and other vessels for pleasure or sport

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Preferential tariff rates

  • CPTPP – United Kingdom (CPUKT): Free
  • MXT/CUSMA (Mexico): Free
  • Ukraine: Free
  • Panama (PAT): Free
  • UK: Free
  • LDCT: Free
  • Colombia: Free
  • Commonwealth Caribbean Countries Tariff (CCCT): Free
  • Iceland: Free
  • Jordan (JT): Free
  • Israel (CIAT): Free
  • Korea: Free
  • GPT: Free
  • Norway (NT): Free
  • Switzerland–Liechtenstein (SLT): Free
  • UST/CUSMA (US): Free
  • Costa Rica (CRT): Free
  • CPTPP: Free
  • Honduras (HNT): Free
  • Chile: Free
  • CETA: Free
  • Peru: Free

Preference requires qualifying origin and origin proof or certification.

Frequently asked questions

What is the MFN duty on Parts for use in the manufacture of yachts, racing boats, canoes and other vessels for pleasure or sport (HS 3926-90-92-00)?

The T2026-2 MFN rate for tariff item 3926.90.92 is Free. Specific or compound rates require manual calculation. Classification and origin must be verified with CBSA.

What is the duty on HS 3926-90-92-00 from the US?

Qualifying US-origin goods with origin proof use UST/CUSMA at Free. This item is not on any US surtax schedule in force in TariffPlus surtax data (checked against CBSA). GST/HST and any applicable personal-import provincial tax are additional.

Which trade agreement rates apply to HS 3926-90-92-00?

CPTPP – United Kingdom (CPUKT): Free; MXT/CUSMA (Mexico): Free; Ukraine: Free; Panama (PAT): Free; UK: Free; LDCT: Free; Colombia: Free; Commonwealth Caribbean Countries Tariff (CCCT): Free; Iceland: Free; Jordan (JT): Free; Israel (CIAT): Free; Korea: Free; GPT: Free; Norway (NT): Free; Switzerland–Liechtenstein (SLT): Free; UST/CUSMA (US): Free; Costa Rica (CRT): Free; CPTPP: Free; Honduras (HNT): Free; Chile: Free; CETA: Free; Peru: Free. Preferential treatment requires qualifying origin and certification. Rates are informational; CBSA is authoritative.

Canadian importers of this product

29 Canadian companies imported this product according to the CBSA Canadian Importers Database, 2023 data.

  1. BATEAUX PRINCECRAFT INC. / PRINCECRAFT BOATS INC. - Quebec
  2. BOMBARDIER PRODUITS RECREATIFS INC./BOMBARDIER RECREATIONAL - Quebec
  3. BREWERS MARINE SUPPLY LTD - Ontario
  4. C.C. MARINE DISTRIBUTORS INC. - Ontario
  5. D.F. OUTDOOR SPORTS DISTRIBUTORS INC. - Ontario
  6. DCW FISHING LTD. - British Columbia
  7. DISTRIBUTIONS JET-UNIT INC./JET-UNIT DISTRIBUTIONS INC. - Quebec
  8. ESDC - SERVICE CANADA - Quebec
  9. FIRST STEP HEALTH SOLUTIONS INC. - Ontario
  10. FLOE INTERNATIONAL INC. - Minnesota
See all 29 importers

CBSA guidance