Boats, floating structures, other (for e.g. rafts, tanks, coffer-dams, landing stages, buoys and beacons)
6-digit subheadings (2)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Chapter 89 classification notes
Chapter 89 covers commercial + recreational vessels. Yacht imports for personal use require documentation of provenance + IMO registration.
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
- 8901 — Cruise ships, excursion boats, ferry-boats, cargo ships, barges and si…
- 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…
- 8908 — Vessels and other floating structures; for breaking up