Product classification
HS code for Sports boat: 8903.99
Vessels, (other than sailboats and motorboats), for pleasure or sports, other than inflatable, of a length exceeding 7.5m.
Classification of sports boat under HS 8903.99
The classification of a sports boat under HS code 8903.99 is governed by the General Rules for the Interpretation (GRI) of the Harmonized System, specifically GRI 1 and 6. Chapter 89 covers ships, boats, and floating structures, while heading 8903 is dedicated to yachts and other vessels for pleasure or sports. Within this heading, the system differentiates vessels based on their propulsion method and construction. Subheading 8903.99 acts as a residual category for vessels that do not meet the criteria for inflatable craft (8903.10), sailboats (8903.91), or motorboats (8903.92). To be classified under 8903.99, the vessel must exceed 7.5 meters in length and typically lacks a permanently fitted motor as its primary propulsion source, or it may be a specialized sporting vessel like a high-performance rowing shell or a large canoe. The classification process requires a thorough examination of the vessel's technical specifications, including its hull material, length overall (LOA), and intended use in competitive or recreational environments.
- Covers
- Rowing boats exceeding 7.5 meters
- Canoes and kayaks of professional sporting length
- Non-motorized pleasure craft not elsewhere specified
- Racing shells for competitive rowing
- Pedal-operated boats exceeding 7.5 meters
- 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. Sports boats are frequently misclassified under HS code 8903.92, which is reserved for motorboats. The confusion arises when a sports boat is designed to accept an outboard motor even if one is not fitted at the time of import. Additionally, smaller vessels under 7.5 meters are often incorrectly placed in this category instead of 8903.93 or 8903.99 depending on the specific regional tariff schedule. Inflatable sports boats must always be classified under 8903.10, regardless of their length or propulsion.
Top exporters and importers of HS 890399 (the code used for sports boat), 2025
In 2025, the largest exporter of HS 890399 (the code used for sports 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 sports 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 sports boat
Brazil classifies sports 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 sports boat
What is the HS code for Sports boat?
The HS code for Sports boat is 890399 (Vessels; (other than sailboats and motorboats), for pleasure or sports, other than inflatable, of a length exceeding 7.5m). The HS code for a sports boat that is not inflatable, not a sailboat, not a motorboat, and exceeds 7.5 meters in length is 8903.99.
How do I classify Sports boat for customs?
Sports 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.
Does this code include jet skis?
No, personal watercraft like jet skis are typically classified under 8903.92 as they are motorized vessels designed for pleasure or sports.
Which countries are the top exporters of sports boat (HS 890399)?
In 2025, the top exporters of HS 890399 (the code used for sports 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 sports boat (HS 890399)?
In 2025, the top importers of HS 890399 (the code used for sports 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 Sports boat the same in all countries?
The base HS code 890399 for Sports 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 sports boat in Brazil?
In Brazil, sports boat (HS 890399) is classified under NCM 8903.99.00.