HTS tariff line · chapter 89
8901.20.00
Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods: tankers
Analysis
HTS 8901.20.00 covers cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods: tankers under heading 8901 (cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for…).
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 53% of the 32 tariff lines in chapter 89. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 8901.10.00 (cruise ships, excursion boats and similar vessels…, duty-free), 8901.30.00 (refrigerated vessels, other than those of subheading 8901.20, duty-free) and 8901.90.00 (cruise ships, excursion boats, ferry boats, cargo ships…, duty-free).
Census statistics map these goods to NAICS 336611 (Ship Building and Repairing), an industry of 497 US establishments employing 99,786 people. That is the industry code a US manufacturer of the same product would normally use.
All 3 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8901.10.00 | Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry boats of all kinds | Free |
| 8901.30.00 | Refrigerated vessels, other than those of subheading 8901.20 | Free |
| 8901.90.00 | Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods: other vessels for the transport of goods and other vessels for the transport of both persons and goods | Free |