CLA-2-89:OT:RR:NC:N2:206
Ken Zhong
Voyager Dynamics Inc
1220 River Bend Dr., Suite 250
Dallas, TX 75247
RE: The tariff classification of a motorized fishing kayak from China
In your letter dated April 9, 2026, you requested a tariff classification ruling. Illustrative literature and
product descriptions were provided with your request.
The article under consideration is a motorized fishing kayak, Model Mossa 128, which is a rigid,
non-inflatable fishing kayak manufactured from high-density polyethylene (HDPE). The overall length of the
product is approximately 4 meters. The kayak’s hull is rotationally molded in one piece and features a
specially designed central inboard motor well that is an integral part of the hull structure. The motor well is
designed to accept a mounted auxiliary electric inboard motor that provides a secondary propulsion
mechanism that is pedal-driven. The product has the option of being imported without the motor installed,
while retaining its dedicated motor-well design. The subject merchandise weighs approximately 95 lbs.
You suggest that the Mossa 128 imported with a motor is classified in subheading 8903.31.0020,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for motorboats with an
inboard/outdrive motor or if imported without a motor in subheading 8903.93.0500, HTSUS, which provides
for canoes. We agree in part.
Subheading 8903.93.0500, HTSUS, describes a product where a motor is not integrated as part of the
propulsion system. You state the kayak is “principally designed and intended to be used with the electric
inboard motor as the primary means of propulsion.” Although it may be imported without a motor and can be
used with paddles, it is not the kayak’s principal and intended use. As a result, the subject merchandise is
precluded from subheading 8903.93.0500, HTSUS.
The applicable subheading for the motorized fishing kayak, Model Mossa 128, will be 8903.31.0020,
HTSUS, which provides for “Yachts and other vessels for pleasure or sports; row boats and canoes:
Motorboats, other than inflatable, not including outboard motorboats: Of a length not exceeding 7.5 m:
Inboard/outdrive: Other.” The duty rate will be 1.5 percent ad valorem.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents
filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact
National Import Specialist Liana Alvarez at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division