菲律宾 · 品目· 11 个子目· 12 个税号
8903游艇及其他娱乐或运动用船；划艇及独木舟
Yachts and other vessels for pleasure or sports; rowing boats and canoes
子目（6 位 WCO 统一）
菲律宾税号（8 位）
本品目下 菲律宾海关的全部细分税号与首要税率
| HS 编码 | 商品描述 | 首要税率 |
|---|---|---|
| 89.03 | Yachts and other vessels for pleasure or sports; rowing boats and canoes. | — |
| 8903.11.00 | - - Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | — |
| 8903.12.00 | - - Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | — |
| 8903.19.00 | - - Other | — |
| 8903.21.00 | - - Of a length not exceeding 7.5 m | — |
| 8903.22.00 | - - Of a length exceeding 7.5 m but not exceeding 24 m | — |
| 8903.23.00 | - - Of a length exceeding 24 m | — |
| 8903.31.00 | - - Of a length not exceeding 7.5 m | — |
| 8903.32.00 | - - Of a length exceeding 7.5 m but not exceeding 24 m | — |
| 8903.33.00 | - - Of a length exceeding 24 m | — |
| 8903.93.00 | - - Of a length not exceeding 7.5 m | — |
| 8903.99.00 | - - Other | — |