HS 8903 – Yachts and other vessels for pleasure or sports; rowing boats and canoes.

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

Yachts and other vessels for pleasure or sports; rowing boats and canoes.

Subheadings

Child tariff lines and MFN rates

HS code	Description	MFN rate
8903-11 – Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg		MFN 9.5%
8903-11-00-00	Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg	9.5%
8903-12 – Not designed for use with a motor and unladen (net) weight not exceeding 100 kg		MFN 9.5%
8903-12-00-00	Not designed for use with a motor and unladen (net) weight not exceeding 100 kg	9.5%
8903-19 – Other		MFN 9.5%
8903-19-00-00	Other	9.5%
8903-21 – Of a length not exceeding 7.5 m		MFN 9.5%
8903-21-00-00	Of a length not exceeding 7.5 m	9.5%
8903-22 – Of a length exceeding 7.5 m but not exceeding 24 m		MFN 9.5%
8903-22-00-00	Of a length exceeding 7.5 m but not exceeding 24 m	9.5%
8903-23 – Of a length exceeding 24 m		MFN 9.5%
8903-23-00-00	Of a length exceeding 24 m	9.5%
8903-31 – Of a length not exceeding 7.5 m		MFN 9.5%
8903-31-00-11	Personal watercraft, of an overall length not exceeding 4 m, inboard, water-jet driven, designed to be operated in a sitting, standing or kneeling position	9.5%
8903-31-00-19	Other	9.5%
8903-31-00-20	Inboard/outboard motorboats	9.5%
8903-31-00-90	Other	9.5%
8903-32 – Of a length exceeding 7.5 m but not exceeding 24 m		MFN 9.5%
8903-32-00-11	Cabin cruisers	9.5%
8903-32-00-19	Other	9.5%
8903-32-00-20	Inboard/outboard motorboats	9.5%
8903-32-00-90	Other	9.5%
8903-33 – Of a length exceeding 24 m		MFN 9.5%
8903-33-00-11	Cabin cruisers	9.5%
8903-33-00-19	Other	9.5%
8903-33-00-20	Inboard/outboard motorboats	9.5%
8903-33-00-90	Other	9.5%
8903-93 – Of a length not exceeding 7.5 m		MFN Free to 9.5%
8903-93-10-00	Racing shells	Free
8903-93-90-00	Other	9.5%
8903-99 – Other		MFN Free to 9.5%
8903-99-10-00	Racing shells	Free
8903-99-90-21	Of metal	9.5%
8903-99-90-22	Of reinforced plastics	9.5%
8903-99-90-29	Other	9.5%
8903-99-90-90	Other	9.5%

Top importers in this heading

441 Canadian companies imported goods under heading 89.03 according to the CBSA Canadian Importers Database, 2023 data.

Most frequent importers

MARTIN MOTOR SPORTS LTD. - Alberta - 8 codes
GROUPE THOMAS MARINE INC. - Quebec - 7 codes
M. & P. MERCURY SALES LTD. - British Columbia - 7 codes
946723 ONTARIO INC - Ontario - 6 codes
MAPLE LEAF MARINAS HOLDINGS LIMITED PARTNERSHIP - Alberta - 6 codes
PRIDE MARINE GROUP LIMITED - Ontario - 6 codes
BORDER BUDDY TECHNOLOGIES INC. - British Columbia - 5 codes
DOCKSIDE MARINE CENTRE LTD. - British Columbia - 5 codes
EQUIPMENTS DE PLAISANCE G BOISVERT ENR - Quebec - 5 codes
MARINE DANIEL MASSON - Quebec - 5 codes

Codes with importers

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