8903 93 — Яхты и прочие плавучие средства для отдыха или спорта; гребные лодки и каноэ: прочие: длиной не более 7,5 м

8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes (+): 8903 10 – Inflatable – Other: 8903 91 – – Sailboats, with or without auxiliary motor 8903 92 – – Motorboats and motor launches, other than outboard motorboats 8903 99 – – Other

This heading covers all recreational or sports craft and all rowing boats and canoes. This heading includes yachts, water-jet vessels and other sailing vessels and motor boats, tussies, kayaks, stern paddle boats, yalicas, pedals (a type of pedal water bicycle), sports fishing boats, inflatable floating aids and boats which can be folded or disassembled. This heading also covers rowing lifeboats (other than rescue vessels of heading 8906). Windsurfing boards are not included (heading 9506). Explanation of the subheading. Subheading 8903 92 Outboard engines are described in the HS Explanatory Note to heading 8407.

Note

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. Bodies of floating craft, craft unfinished or incomplete, assembled, unassembled or disassembled, and craft complete but unassembled or disassembled are classified in heading 8906 if they do not have the essential characteristics of craft of a particular type.

Additional notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. In subheadings 8901 10 100, 8901 20 100 0, 8901 30 100 0, 8901 90 100 0, 8902 00 100 0, 8903 32 100 0, 8903 33 100 0, 8904 00 910 0 and 8906 90 100 0, only floating craft intended for marine operation and having the longest hull length (excluding protruding parts) of not less than 12 m shall be included. However, fishing and rescue vessels intended for marine operation should be considered as such regardless of their length.

2. В подсубпозиции 8905 10 100 0 и 8905 90 100 должны включаться только плавучие средства и плавучие доки, предназначенные для морской эксплуатации.

3. For the purpose of heading 8908, the expression “vessels and other floating structures intended for scrapping” includes the following articles provided that they are parts of their ordinary equipment:

spare parts (for example, propellers), used or new;

removable products (furniture, galley equipment, dishes, etc.) with obvious traces of their use earlier.