HS code · 6-digit subheading
HS Code 8903.99 – Vessels; (other than sailboats and motorboats), for pleasure or sports, other than inflatable, of a length exceeding 7.5m
HS code 8903.99 is the 6-digit subheading for vessels, (other than sailboats and motorboats), for pleasure or sports, other than inflatable, of a length exceeding 7.5m. It is used for large racing shells, expedition rowing boats, custom luxury houseboats (non-motorized), large human-powered catamarans and specialized sports vessels.
What HS 8903.99 covers
This HS code covers larger, non-inflatable vessels designed for pleasure or sports that do not fit the specific definitions of sailboats or motorboats. This niche category might include larger human-powered vessels, specialized racing shells, or unique recreational craft that utilize alternative propulsion methods or designs. International trade in these vessels is less common than for traditional yachts but still exists for specialized markets. Exporters are often boutique manufacturers or custom builders, catering to specific sporting disciplines or luxury niche demands. Importers might be high-performance sports teams, exclusive resorts, or private collectors. Key considerations include bespoke design, advanced materials (e.g., carbon fiber), performance specifications, and specialized transport due to their size and often delicate construction. The market is highly specialized and driven by specific sporting events, luxury trends, or unique recreational pursuits.
- Covers
- Large racing shells
- Expedition rowing boats
- Custom luxury houseboats (non-motorized)
- Large human-powered catamarans
- Specialized sports vessels
- Unique recreational craft
- Large non-motorized barges (pleasure)
- Examples
- Ocean rowing boats (e.g., Rannoch Adventure R45)
- Custom luxury houseboats (non-motorized versions)
- Large dragon boats
- High-performance racing sculls (multi-person)
- Specialized regatta vessels
Codes often confused with 8903.99
Common mistake. This code is often confused with 890322 (sailboats 7.5m-24m) or 890332 (motorboats 7.5m-24m) if the vessel has any auxiliary sail or motor, or if its primary propulsion is not clearly defined as "other."
Top exporters and importers of HS code 890399, 2025
In 2025, the largest exporter of HS code 890399 in UN Comtrade data was the United States, with 36% of world exports; the largest importer in UN Comtrade data was the United States, with 19% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 United States $877M 36% of world exports
- 2 Poland $567M 23% of world exports
- 3 China $185M 7.5% of world exports
World total: $2.5B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $343M 19% of world imports
- 2 Canada $187M 10% of world imports
- 3 France $96M 5.3% of world imports
World total: $1.8B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for 8903.99
Brazil does not split HS 8903.99: its NCM code is 8903.99.00.
All Brazil NCM codes in heading 89.03 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
Questions about HS 8903.99
What is HS code 890399?
HS code 890399 is a 6-digit subheading in the Harmonized System that covers: Vessels; (other than sailboats and motorboats), for pleasure or sports, other than inflatable, of a length exceeding 7.5m. This HS code covers larger, non-inflatable vessels designed for pleasure or sports that do not fit the specific definitions of sailboats or motorboats. This niche category might include larger human-powered vessels, specialized racing shells, or unique recreational craft that utilize alternative propulsion methods or designs. International trade in these vessels is less common than for traditional yachts but still exists for specialized markets. Exporters are often boutique manufacturers or custom builders, catering to specific sporting disciplines or luxury niche demands. Importers might be high-performance sports teams, exclusive resorts, or private collectors. Key considerations include bespoke design, advanced materials (e.g., carbon fiber), performance specifications, and specialized transport due to their size and often delicate construction. The market is highly specialized and driven by specific sporting events, luxury trends, or unique recreational pursuits.
What products fall under HS code 890399?
Large racing shells, Expedition rowing boats, Custom luxury houseboats (non-motorized), Large human-powered catamarans, Specialized sports vessels, Unique recreational craft, Large non-motorized barges (pleasure)
What are common misclassifications for HS code 890399?
This code is often confused with 890322 (sailboats 7.5m-24m) or 890332 (motorboats 7.5m-24m) if the vessel has any auxiliary sail or motor, or if its primary propulsion is not clearly defined as "other."
Which countries are the top exporters of goods under HS code 890399?
In 2025, the top exporters of HS code 890399 in UN Comtrade data were the United States ($877M, 36% of world exports), Poland ($567M) and China ($185M). World exports came to about $2.5B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 890399?
In 2025, the top importers of HS code 890399 in UN Comtrade data were the United States ($343M, 19% of world imports), Canada ($187M) and France ($96M). World imports came to about $1.8B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 890399 structured?
HS code 890399 is a 6-digit subheading under the Harmonized System. The first 2 digits (89) identify the chapter, digits 3-4 (03) identify the heading, and digits 5-6 (99) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 890399?
In Brazil, HS code 890399 is NCM 8903.99.00. The last two digits are 00 because Brazil does not split this HS code further.