Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
6-digit subheadings (4)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Cruise ships, excursion boats and similar vessels, principally designed for the transport of persons, ferry boats of all kinds
Tankers
Vessels, refrigerated; other than tankers
Vessels; n.e.c. in heading no. 8901, for the transport of goods and other vessels for the transport of both persons and goods
Chapter 89 classification notes
Frequent misclassification in this chapter
Inflatable dinghies vs. inflatable life-rafts (Chapter 89 — vessel) vs. (Chapter 95 — sport equipment).
Classification certainty
The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.
Binding tariff ruling databaseOther headings in Chapter 89
- 8902 — Fishing vessels, factory ships and other vessels; for processing or pr…
- 8903 — Yachts and other vessels; for pleasure or sports, rowing boats and can…
- 8904 — Tugs and pusher craft
- 8905 — Light-vessels, fire-floats, dredgers, floating cranes, other vessels; …
- 8906 — Vessels; other, including warships and lifeboats, other than rowing bo…
- 8907 — Boats, floating structures, other (for e.g. rafts, tanks, coffer-dams,…
- 8908 — Vessels and other floating structures; for breaking up