Catalog

Sections

Chapter 89: Ships, boats and floating structures

8901: Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods:

Description	General Rate	Column 2 Rate	Units of Quantity
Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry boats of all kinds	Free	Free	No.
Tankers	Free	Free	No.
Refrigerated vessels, other than those of subheading 8901.20	Free	Free	No.
Other vessels for the transport of goods and other vessels for the transport of both persons and goods	Free	Free	No.

Code

Description

Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry boats of all kinds

General Rate

Free

Column 2 Rate

Free

Special Rate

Units of Quantity

No.

Code

Description

Tankers

General Rate

Free

Column 2 Rate

Free

Special Rate

Units of Quantity

No.

Code

Description

Refrigerated vessels, other than those of subheading 8901.20

General Rate

Free

Column 2 Rate

Free

Special Rate

Units of Quantity

No.

Code

Description

Other vessels for the transport of goods and other vessels for the transport of both persons and goods

General Rate

Free

Column 2 Rate

Free

Special Rate

Units of Quantity

No.

8902.00.00.00: Fishing vessels; factory ships and other vessels for processing or preserving fishery products

HS Code	Description	General Rate	Column 2 Rate	Special Rate	Units of Quantity
	Fishing vessels; factory ships and other vessels for processing or preserving fishery products	Free	Free		No.

Code

Description

Fishing vessels; factory ships and other vessels for processing or preserving fishery products

General Rate

Free

Column 2 Rate

Free

Special Rate

Units of Quantity

No.

8903: Yachts and other vessels for pleasure or sports; row boats and canoes:

HS Code	Description	General Rate	Column 2 Rate	Special Rate	Units of Quantity
	Inflatable (including rigid hull inflatable) boats:
8903.11.00	• Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg	2.4%	25%	Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
	• Valued over $500:
	• With attached rigid hull	2.4%	25%	Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	• Other	2.4%	25%	Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	• Other	2.4%	25%	Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
8903.12.00	• Not designed for use with a motor and unladen (net) weight not exceeding 100 kg	2.4%	25%	Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
	• Valued over $500:
	• With attached rigid hull	2.4%	25%	Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	• Other	2.4%	25%	Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	• Other	2.4%	25%	Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	• Other	2.4%	25%	Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	Sailboats, other than inflatable, with or without auxiliary motor:
8903.21.00	• Of a length not exceeding 7.5 m	1.5%	30%	Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
	• With auxiliary motor	1.5%	30%	Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	• Other:
	• Of a length not exceeding 4 m	1.5%	30%	Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	• Of a length exceeding 4 m but not exceeding 6.5 m	1.5%	30%	Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	• Of a length exceeding 6.5 m but not exceeding 7.5 m	1.5%	30%	Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
8903.22.00	• Of a length exceeding 7.5 m but not exceeding 24 m	1.5%	30%	Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
	• With auxiliary motor:
	• Of a length exceeding 7.5 m but not exceeding 9.2 m	1.5%	30%	Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	• Of a length exceeding 9.2 m	1.5%	30%	Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	• Other:
	• Of a length exceeding 7.5 m but not exceeding 9.2 m	1.5%	30%	Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	• Of a length exceeding 9.2 m	1.5%	30%	Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
8903.23.00	• Of a length exceeding 24 m	1.5%	30%	Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
	• With auxiliary motor	1.5%	30%	Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	• Other	1.5%	30%	Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	Motorboats, other than inflatable, not including outboard motorboats:
8903.31.00	• Of a length not exceeding 7.5 m	1.5%	30%	Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
	• Inboard/outdrive:
	• Cabin cruisers	1.5%	30%	Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	• Other	1.5%	30%	Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	• Other	1.5%	30%	Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
8903.32.00	• Of a length exceeding 7.5 m but not exceeding 24 m	1.5%	30%	Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
	• Inboard/outdrive:
	• Cabin cruisers	1.5%	30%	Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	• Other	1.5%	30%	Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	• Other	1.5%	30%	Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
8903.33.00	• Of a length exceeding 24 m	1.5%	30%	Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
	• Inboard/outdrive:
	• Cabin cruisers	1.5%	30%	Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	• Other	1.5%	30%	Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	• Other	1.5%	30%	Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	Other:
8903.93	• Of a length not exceeding 7.5 m:
	• Row boats and canoes which are not of a type designed to be principally used with motors or sails:
	• Canoes	Free	35%		No.
	• Other	2.7%	45%	Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
8903.93.20	• Outboard motorboats	1%	30%	Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
	• With hulls of metal:
	• Not exceeding 5 m in length	1%	30%	Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	• Exceeding 5 m in length	1%	30%	Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	• With hulls of reinforced plastics:
	• Not exceeding 5 m in length	1%	30%	Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	• Exceeding 5 m in length	1%	30%	Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	• Other	1%	30%	Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	• Other	1%	30%	Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
8903.99	• Other:
	• Row boats and canoes which are not of a type designed to be principally used with motors or sails:
	• Canoes	Free	35%		No.
	• Other	2.7%	45%	Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
8903.99.21	• Outboard motorboats	1%	30%	Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
	• With hulls of metal	1%	30%	Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	• With hulls of reinforced plastics	1%	30%	Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	• Other	1%	30%	Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
	• Other	1%	30%	Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.

Inflatable (including rigid hull inflatable) boats:

Code

8903.11.00

Description

Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg

General Rate

2.4%

Column 2 Rate

25%

Special Rate

Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

Valued over $500:

Code

Description

With attached rigid hull

General Rate

2.4%

Column 2 Rate

25%

Special Rate

Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

Description

Other

General Rate

2.4%

Column 2 Rate

25%

Special Rate

Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

Description

Other

General Rate

2.4%

Column 2 Rate

25%

Special Rate

Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

8903.12.00

Description

Not designed for use with a motor and unladen (net) weight not exceeding 100 kg

General Rate

2.4%

Column 2 Rate

25%

Special Rate

Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

Valued over $500:

Code

Description

With attached rigid hull

General Rate

2.4%

Column 2 Rate

25%

Special Rate

Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

Description

Other

General Rate

2.4%

Column 2 Rate

25%

Special Rate

Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

Description

Other

General Rate

2.4%

Column 2 Rate

25%

Special Rate

Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

Description

Other

General Rate

2.4%

Column 2 Rate

25%

Special Rate

Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Sailboats, other than inflatable, with or without auxiliary motor:

Code

8903.21.00

Description

Of a length not exceeding 7.5 m

General Rate

1.5%

Column 2 Rate

30%

Special Rate

Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

Code

Description

With auxiliary motor

General Rate

1.5%

Column 2 Rate

30%

Special Rate

Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Other:

Code

Description

Of a length not exceeding 4 m

General Rate

1.5%

Column 2 Rate

30%

Special Rate

Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

Description

Of a length exceeding 4 m but not exceeding 6.5 m

General Rate

1.5%

Column 2 Rate

30%

Special Rate

Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

Description

Of a length exceeding 6.5 m but not exceeding 7.5 m

General Rate

1.5%

Column 2 Rate

30%

Special Rate

Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

8903.22.00

Description

Of a length exceeding 7.5 m but not exceeding 24 m

General Rate

1.5%

Column 2 Rate

30%

Special Rate

Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

With auxiliary motor:

Code

Description

Of a length exceeding 7.5 m but not exceeding 9.2 m

General Rate

1.5%

Column 2 Rate

30%

Special Rate

Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

Description

Of a length exceeding 9.2 m

General Rate

1.5%

Column 2 Rate

30%

Special Rate

Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Other:

Code

Description

Of a length exceeding 7.5 m but not exceeding 9.2 m

General Rate

1.5%

Column 2 Rate

30%

Special Rate

Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

Description

Of a length exceeding 9.2 m

General Rate

1.5%

Column 2 Rate

30%

Special Rate

Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

8903.23.00

Description

Of a length exceeding 24 m

General Rate

1.5%

Column 2 Rate

30%

Special Rate

Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

Code

Description

With auxiliary motor

General Rate

1.5%

Column 2 Rate

30%

Special Rate

Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

Description

Other

General Rate

1.5%

Column 2 Rate

30%

Special Rate

Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Motorboats, other than inflatable, not including outboard motorboats:

Code

8903.31.00

Description

Of a length not exceeding 7.5 m

General Rate

1.5%

Column 2 Rate

30%

Special Rate

Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

Inboard/outdrive:

Code

Description

Cabin cruisers

General Rate

1.5%

Column 2 Rate

30%

Special Rate

Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

Description

Other

General Rate

1.5%

Column 2 Rate

30%

Special Rate

Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

Description

Other

General Rate

1.5%

Column 2 Rate

30%

Special Rate

Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

8903.32.00

Description

Of a length exceeding 7.5 m but not exceeding 24 m

General Rate

1.5%

Column 2 Rate

30%

Special Rate

Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

Inboard/outdrive:

Code

Description

Cabin cruisers

General Rate

1.5%

Column 2 Rate

30%

Special Rate

Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

Description

Other

General Rate

1.5%

Column 2 Rate

30%

Special Rate

Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

Description

Other

General Rate

1.5%

Column 2 Rate

30%

Special Rate

Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

8903.33.00

Description

Of a length exceeding 24 m

General Rate

1.5%

Column 2 Rate

30%

Special Rate

Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

Inboard/outdrive:

Code

Description

Cabin cruisers

General Rate

1.5%

Column 2 Rate

30%

Special Rate

Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

Description

Other

General Rate

1.5%

Column 2 Rate

30%

Special Rate

Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

Description

Other

General Rate

1.5%

Column 2 Rate

30%

Special Rate

Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Other:

Code

8903.93

Description

Of a length not exceeding 7.5 m:

General Rate

Column 2 Rate

Special Rate

Units of Quantity

Row boats and canoes which are not of a type designed to be principally used with motors or sails:

Code

Description

Canoes

General Rate

Free

Column 2 Rate

35%

Special Rate

Units of Quantity

No.

Code

Description

Other

General Rate

2.7%

Column 2 Rate

45%

Special Rate

Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

8903.93.20

Description

Outboard motorboats

General Rate

Column 2 Rate

30%

Special Rate

Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

With hulls of metal:

Code

Description

Not exceeding 5 m in length

General Rate

Column 2 Rate

30%

Special Rate

Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

Description

Exceeding 5 m in length

General Rate

Column 2 Rate

30%

Special Rate

Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

With hulls of reinforced plastics:

Code

Description

Not exceeding 5 m in length

General Rate

Column 2 Rate

30%

Special Rate

Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

Description

Exceeding 5 m in length

General Rate

Column 2 Rate

30%

Special Rate

Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

Description

Other

General Rate

Column 2 Rate

30%

Special Rate

Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

Description

Other

General Rate

Column 2 Rate

30%

Special Rate

Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

8903.99

Description

Other:

General Rate

Column 2 Rate

Special Rate

Units of Quantity

Row boats and canoes which are not of a type designed to be principally used with motors or sails:

Code

Description

Canoes

General Rate

Free

Column 2 Rate

35%

Special Rate

Units of Quantity

No.

Code

Description

Other

General Rate

2.7%

Column 2 Rate

45%

Special Rate

Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

8903.99.21

Description

Outboard motorboats

General Rate

Column 2 Rate

30%

Special Rate

Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

Code

Description

With hulls of metal

General Rate

Column 2 Rate

30%

Special Rate

Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

Description

With hulls of reinforced plastics

General Rate

Column 2 Rate

30%

Special Rate

Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

Description

Other

General Rate

Column 2 Rate

30%

Special Rate

Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

Code

Description

Other

General Rate

Column 2 Rate

30%

Special Rate

Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Units of Quantity

No.

8904.00.00.00: Tugs and pusher craft

HS Code	Description	General Rate	Column 2 Rate	Special Rate	Units of Quantity
	Tugs and pusher craft	Free	Free		No.

Code

Description

Tugs and pusher craft

General Rate

Free

Column 2 Rate

Free

Special Rate

Units of Quantity

No.

8905: Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms:

HS Code	Description	General Rate	Column 2 Rate	Units of Quantity
	Dredgers	Free	Free	No.
	Floating or submersible drilling or production platforms	Free	Free	t No.
8905.90	Other:
	• Floating docks	Free	35%	t No.
	• Other	Free	Free	No.

Code

Description

Dredgers

General Rate

Free

Column 2 Rate

Free

Special Rate

Units of Quantity

No.

Code

Description

Floating or submersible drilling or production platforms

General Rate

Free

Column 2 Rate

Free

Special Rate

Units of Quantity

t No.

Code

8905.90

Description

Other:

General Rate

Column 2 Rate

Special Rate

Units of Quantity

Code

Description

Floating docks

General Rate

Free

Column 2 Rate

35%

Special Rate

Units of Quantity

t No.

Code

Description

Other

General Rate

Free

Column 2 Rate

Free

Special Rate

Units of Quantity

No.

8906: Other vessels, including warships and lifeboats other than row boats:

HS Code	Description	General Rate	Column 2 Rate	Units of Quantity
	Warships	Free	Free	No.
8906.90.00	Other	Free	Free
	• Hulls	Free	Free	t No.
	• Other	Free	Free	No.

Code

Description

Warships

General Rate

Free

Column 2 Rate

Free

Special Rate

Units of Quantity

No.

Code

8906.90.00

Description

Other

General Rate

Free

Column 2 Rate

Free

Special Rate

Units of Quantity

Code

Description

Hulls

General Rate

Free

Column 2 Rate

Free

Special Rate

Units of Quantity

t No.

Code

Description

Other

General Rate

Free

Column 2 Rate

Free

Special Rate

Units of Quantity

No.

8907: Other floating structures (for example, rafts, tanks, cofferdams, landing-stages, buoys and beacons):

HS Code	Description	General Rate	Column 2 Rate	Units of Quantity
	Inflatable rafts	Free	45%	No.
8907.90.00	Other	Free	45%
	• Buoys	Free	45%	No.
	• Tanks	Free	45%	No.
	• Other	Free	45%	No.

Code

Description

Inflatable rafts

General Rate

Free

Column 2 Rate

45%

Special Rate

Units of Quantity

No.

Code

8907.90.00

Description

Other

General Rate

Free

Column 2 Rate

45%

Special Rate

Units of Quantity

Code

Description

Buoys

General Rate

Free

Column 2 Rate

45%

Special Rate

Units of Quantity

No.

Code

Description

Tanks

General Rate

Free

Column 2 Rate

45%

Special Rate

Units of Quantity

No.

Code

Description

Other

General Rate

Free

Column 2 Rate

45%

Special Rate

Units of Quantity

No.

8908.00.00.00: Vessels and other floating structures for breaking up (scrapping)

HS Code	Description	General Rate	Column 2 Rate	Special Rate	Units of Quantity
	Vessels and other floating structures for breaking up (scrapping)	Free	Free		t

Code

Description

Vessels and other floating structures for breaking up (scrapping)

General Rate

Free

Column 2 Rate

Free

Special Rate

Units of Quantity