HTS chapter · section XVII
Chapter 89
Vehicles, aircraft and vessels
Chapter 89 of the Harmonized Tariff Schedule sits in section XVII (vehicles, aircraft and vessels). It has 8 headings and 32 eight-digit tariff lines.
17 of its 32 lines with a percentage rate are duty-free at the general rate (53%) and 15 are dutiable, from duty-free up to 2.7%. The median line pays duty-free.
The most finely divided heading is 8903 (yachts and other vessels for pleasure or sports; row boats and canoes), with 17 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
7 of its 8 headings are entirely duty-free at the general rate, including 8901 (cruise ships, excursion boats, ferry boats…), 8902 (fishing vessels; factory ships and other…) and 8904 (tugs and pusher craft).
The heading with the highest median rate is 8903 (yachts and other vessels for pleasure or sports; row boats and canoes) at 1.5%.
Its headings are 8901 (cruise ships, excursion boats, ferry…), 8902 (fishing vessels; factory ships and…), 8903 (yachts and other vessels for pleasure…), 8904 (tugs and pusher craft), 8905 (light-vessels, fire-floats, dredgers…), 8906 (other vessels, including warships and…), 8907 (other floating structures (for example…) and 8908 (vessels and other floating structures…).
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 8901 | Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods | 4 | 4 | duty-free |
| 8902 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products | 1 | 1 | duty-free |
| 8903 | Yachts and other vessels for pleasure or sports; row boats and canoes | 17 | 2 | 1.5% |
| 8904 | Tugs and pusher craft | 1 | 1 | duty-free |
| 8905 | Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks;… | 4 | 4 | duty-free |
| 8906 | Other vessels, including warships and lifeboats other than row boats | 2 | 2 | duty-free |
| 8907 | Other floating structures (for example, rafts, tanks, cofferdams, landing-stages, buoys and beacons) | 2 | 2 | duty-free |
| 8908 | Vessels and other floating structures for breaking up (scrapping) | 1 | 1 | duty-free |