| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 8903990010 | Other motorized boats or speedboats used for entertainment or sports with a length of less than 90 meters, ranging from 8 meters to 90 meters | 10% | - | 10% | 13% | 35% | More | |
| 8903990090 | Other yachts and other vessels for pleasure or sports; rowing boats and canoes | 10% | - | 0% | 13% | 35% | More |