HTS heading · chapter 89
8907
Other floating structures (for example, rafts, tanks, cofferdams, landing-stages, buoys and beacons)
Analysis
Heading 8907 of the Harmonized Tariff Schedule covers other floating structures (for example, rafts, tanks, cofferdams, landing-stages, buoys and beacons). It divides into 2 six-digit subheadings and 2 eight-digit tariff lines, with 4 ten-digit statistical suffixes below them.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
The largest subheadings are 8907.10 (unnamed, 1 line) and 8907.90 (unnamed, 1 line).
Its median rate of duty-free sits at the 27th percentile of the headings in chapter 89.
By Census's concordance, most of its statistical lines are made by All Other Rubber Product Manufacturing (326299), Plate Work Manufacturing (332313) and Metal Tank (Heavy Gauge) Manufacturing (332420). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8907.10.00 | Other floating structures (for example, rafts, tanks, cofferdams, landing-stages, buoys and beacons): inflatable rafts | Free |
| 8907.90.00 | Other floating structures (for example, rafts, tanks, cofferdams, landing-stages, buoys and beacons): other | Free |