Product classification
HS code for Pleasure boat: 8903.99
Vessels, (other than sailboats and motorboats), for pleasure or sports, other than inflatable, of a length exceeding 7.5m.
Classification of pleasure boat under HS 8903.99
HS code 8903.99 is utilized for the classification of vessels for pleasure or sports that do not fit into more specific subheadings within heading 8903. Chapter 89 covers ships, boats, and floating structures. Heading 8903 specifically addresses yachts and other vessels for pleasure or sports, including rowing boats and canoes. The subheading 8903.99 is a residual category for vessels that are not inflatable, are not sailboats (which fall under 8903.91), and are not motorboats (which fall under 8903.92), provided they exceed 7.5 meters in length. This classification is essential for customs purposes as it distinguishes larger, specialized pleasure craft from smaller boats or those with specific propulsion systems. The classification depends on the physical characteristics of the vessel, including its length, buoyancy method (non-inflatable), and primary means of propulsion or lack thereof. For a vessel to fall under 8903.99, it must be designed for recreational use rather than commercial transport or fishing. The measurement of length is typically taken as the length of the hull, excluding any removable parts like rudders or bowsprits. This code often captures high-end luxury vessels that rely on unique propulsion or are classified as 'other' due to their technical specifications.
- Covers
- Luxury pleasure vessels exceeding 7.5m in length (non-motor/non-sail)
- Large rowing shells and sculls for competitive sports
- Pedal boats and similar recreational craft of significant length
- Non-inflatable houseboats designed for navigation
- Cabin cruisers not primarily powered by an inboard or outboard motor
- Also under 8903.99
- 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. The most common misclassification occurs with HS code 8903.92, which is specifically for motorboats. If a pleasure boat has an engine, it must be classified under 8903.92 regardless of its length. Similarly, sailboats are often confused with this code but belong under 8903.91. Inflatable boats, regardless of their use, are strictly classified under 8903.10. Commercial vessels used for carrying passengers or freight are classified under 8901, and should never be placed in 8903.
Top exporters and importers of HS 890399 (the code used for pleasure boat), 2025
In 2025, the largest exporter of HS 890399 (the code used for pleasure boat) 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.
Figures cover everything classified under HS 890399, not only pleasure boat.
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 pleasure boat
Brazil classifies pleasure boat under NCM 8903.99.00: HS 8903.99 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about pleasure boat
What is the HS code for Pleasure boat?
The HS code for Pleasure boat is 890399 (Vessels; (other than sailboats and motorboats), for pleasure or sports, other than inflatable, of a length exceeding 7.5m).
How do I classify Pleasure boat for customs?
Pleasure boat is classified under HS code 890399 — Vessels; (other than sailboats and motorboats), for pleasure or sports, other than inflatable, of a length exceeding 7.5m. This is a 6-digit subheading level code.
What is the HS code for pleasure boats?
Pleasure boats that are non-inflatable, non-motorized, and non-sailing over 7.5m are classified under 8903.99.
Does this code include jet skis?
No, jet skis and similar personal watercraft are typically classified as motorboats under HS code 8903.92 because they are powered by an engine.
Which countries are the top exporters of pleasure boat (HS 890399)?
In 2025, the top exporters of HS 890399 (the code used for pleasure boat) 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 pleasure boat (HS 890399)?
In 2025, the top importers of HS 890399 (the code used for pleasure boat) 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.
Is the HS code for Pleasure boat the same in all countries?
The base HS code 890399 for Pleasure boat is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for pleasure boat in Brazil?
In Brazil, pleasure boat (HS 890399) is classified under NCM 8903.99.00.