HS Code for Superyacht

Superyachts are classified under HS code 8903.33, which specifically identifies motorboats (other than outboard motorboats) designed for pleasure or sports, provided they are not inflatable and have a length exceeding 24 meters. This classification is determined by the General Rules for the Interpretation (GRI) of the Harmonized System, specifically focusing on the vessel's primary function and physical dimensions. Chapter 89 covers ships, boats, and floating structures, while heading 8903 is dedicated to yachts and other vessels for pleasure or sports. The subheading 8903.33 is the highest tier for motor-driven pleasure craft, reflecting the significant scale and engineering requirements of vessels over 24 meters. Classification depends strictly on the hull length measurement as defined by international maritime standards, excluding bowsprits or other non-structural attachments.

Products Included

• Luxury motor yachts exceeding 24 meters
• Mega yachts and giga yachts
• Expedition yachts with motor propulsion
• Tri-deck motor yachts
• Custom-built pleasure craft over 24m

Common Misclassification

Superyachts are frequently confused with HS code 8903.32, which covers motorboats between 7.5 and 24 meters. The 24-meter threshold is a critical legal boundary in customs; even a few centimeters can change the duty rate or regulatory requirements. Additionally, sailing superyachts (even those with auxiliary engines) must be classified under 8903.23 rather than 8903.33. Commercial vessels used for transport or research are classified under 8901, even if they share similar hull designs.

FAQ

What is the HS code for superyacht?

The HS code for a motor-driven superyacht exceeding 24 meters in length is 8903.33.

Does this code include sailing yachts with motors?

No, sailing yachts, regardless of whether they have an auxiliary motor, are classified under subheading 8903.21, 8903.22, or 8903.23 depending on their length.