Chapter 89

Ships, boats and floating structures

Note.

1.- A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the essential character of a vessel of a particular kind.

Heading

TSN

Commodity Description

SU

ID

VAT

LVY

EXC

EXC ST

EXC AD VAL

89.01

 

Cruise

ships,

excursion

 

 

 

 

 

 

 

 

 

boats, ferry-boats, cargo

 

 

 

 

 

 

 

 

 

ships,

barges and

similar

 

 

 

 

 

 

 

 

 

vessels for the transport of

 

 

 

 

 

 

 

 

 

persons or goods.

 

 

 

 

 

 

 

 

 

 

-

Cruise

ships,

excursion

 

 

 

 

 

 

 

 

 

boats

and

similar

vessels

 

 

 

 

 

 

 

 

 

principally

designed

for the

 

 

 

 

 

 

 

 

 

transport of persons; ferry-

 

 

 

 

 

 

 

 

 

boats of all kinds:

 

 

 

 

 

 

 

 

 

 

 

--

Mechanically

propelled

 

 

 

 

 

 

 

 

 

passenger

carrying

vessels

 

 

 

 

 

 

 

 

 

for inland navigation:

 

 

 

 

 

 

 

 

 

8901.10.11.00

--- Of a gross tonnage of 500

 

 

 

 

 

 

 

 

 

tonnes or less

 

 

u

5

7.5

 

 

 

 

 

8901.10.12.00

---

Of a gross tonnage more

 

 

 

 

 

 

 

 

 

than 500 tonnes

 

 

u

5

7.5

 

 

 

 

 

8901.10.90.00

--

Other

 

 

 

u

5

7.5

 

 

 

 

 

8901.20.00.00

- Tankers

 

 

 

u

5

7.5

 

 

 

 

Page 1 of 4

Heading

TSN

Commodity Description

 

SU

ID

VAT

LVY

EXC

EXC ST

EXC AD VAL

 

8901.30.00.00

- Refrigerated vessels, other

 

 

 

 

 

 

 

 

 

than

those

 

 

of

 

 

 

 

 

 

 

 

 

subheading 8901.20

 

 

u

5

7.5

 

 

 

 

 

 

- Other vessels for the

 

 

 

 

 

 

 

 

 

transport of goods and other

 

 

 

 

 

 

 

 

 

vessels for the transport of

 

 

 

 

 

 

 

 

 

both persons and goods:

 

 

 

 

 

 

 

 

 

 

 

--

Mechanically

propelled

 

 

 

 

 

 

 

 

 

vessels for the transport of

 

 

 

 

 

 

 

 

 

goods by inland navigation:

 

 

 

 

 

 

 

 

 

8901.90.11.00

--- Of a gross tonnage of 500

 

 

 

 

 

 

 

 

 

tonnes or less

 

 

 

u

5

7.5

 

 

 

 

 

8901.90.12.00

---

Of a gross tonnage more

 

 

 

 

 

 

 

 

 

than 500 tonnes

 

 

 

u

5

7.5

 

 

 

 

 

8901.90.90.00

--

Other

 

 

 

 

u

5

7.5

 

 

 

 

89.02

 

Fishing

vessels;

factory

 

 

 

 

 

 

 

 

 

ships and other vessels for

 

 

 

 

 

 

 

 

 

processing or preserving

 

 

 

 

 

 

 

 

 

fishery products.

 

 

 

 

 

 

 

 

 

 

 

8902.00.10.00

- Of a gross tonnage less

 

 

 

 

 

 

 

 

 

than or equal to 10 tonnes

 

u

5

7.5

 

 

 

 

 

8902.00.20.00

- Of a gross tonnage more

 

 

 

 

 

 

 

 

 

than 10 tonnes and less than

 

 

 

 

 

 

 

 

 

or equal to 40 tonnes

 

 

u

5

7.5

 

 

 

 

 

 

- Of a gross tonnage more

 

 

 

 

 

 

 

 

 

than 40 tonnes and less than

 

 

 

 

 

 

 

 

 

or equal to 300 tonnes:

 

 

 

 

 

 

 

 

 

 

8902.00.31.00

-- Equiped with a freezer or

 

 

 

 

 

 

 

 

 

freezing

unit

for

the

 

 

 

 

 

 

 

 

 

preservation of their catch

 

 

u

5

7.5

 

 

 

 

 

8902.00.39.00

-- Other

 

 

 

 

u

5

7.5

 

 

 

 

Page 2 of 4

Heading

TSN

 

Commodity Description

SU

ID

VAT

LVY

EXC

EXC ST

EXC AD VAL

 

 

- Of a gross tonnage more

 

 

 

 

 

 

 

 

 

than 300 tonnes:

 

 

 

 

 

 

 

 

 

 

 

 

8902.00.41.00

-- Equipped with a freezer or

 

 

 

 

 

 

 

 

 

freezing

unit

for

 

the

 

 

 

 

 

 

 

 

 

preservation of their catch

u

5

7.5

 

 

 

 

 

8902.00.49.00

-- Other

 

 

 

 

 

 

u

5

7.5

 

 

 

 

89.03

 

Yachts and

other

vessels

 

 

 

 

 

 

 

 

 

for

pleasure

or

sports;

 

 

 

 

 

 

 

 

 

rowing boats and canoes.

 

 

 

 

 

 

 

 

8903.10.00.00

- Inflatable

 

 

 

 

 

 

u

20

7.5

 

 

 

 

 

 

- Other :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8903.91.00.00

-- Sailboats, with or without

 

 

 

 

 

 

 

 

 

auxiliary motor

 

 

 

 

u

20

7.5

 

 

 

 

 

8903.92.00.00

--

Motorboats,

other

than

 

 

 

 

 

 

 

 

 

outboard motorboats

 

 

 

u

20

7.5

50

 

 

 

 

8903.99.00.00

-- Other

 

 

 

 

 

 

u

20

7.5

50

 

 

 

89.04

8904.00.00.00

Tugs and pusher craft.

 

u

5

7.5

 

 

 

 

89.05

 

Light-vessels,

fire-floats,

 

 

 

 

 

 

 

 

 

dredgers,

floating

cranes

 

 

 

 

 

 

 

 

 

and

other

vessels

 

the

 

 

 

 

 

 

 

 

 

navigability

of

which

is

 

 

 

 

 

 

 

 

 

subsidiary

to

their

main

 

 

 

 

 

 

 

 

 

function;

floating

docks;

 

 

 

 

 

 

 

 

 

floating

or

submersible

 

 

 

 

 

 

 

 

 

drilling

or

production

 

 

 

 

 

 

 

 

 

platforms.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8905.10.00.00

- Dredgers

 

 

 

 

 

 

u

5

7.5

 

 

 

 

 

8905.20.00.00

-

Floating

or

submersible

 

 

 

 

 

 

 

 

 

drilling

or

production

 

 

 

 

 

 

 

 

 

platforms

 

 

 

 

 

 

u

5

7.5

 

 

 

 

Page 3 of 4

Heading

TSN

Commodity Description

SU

ID

VAT

LVY

EXC

EXC ST

EXC AD VAL

 

8905.90.00.00

- Other

 

 

 

u

5

7.5

 

 

 

 

89.06

 

Other

vessels,

including

 

 

 

 

 

 

 

 

 

warships and

lifeboats

 

 

 

 

 

 

 

 

 

other than rowing boats.

 

 

 

 

 

 

 

 

8906.10.00.00

- Warships

 

 

u

10

7.5

 

 

 

 

 

8906.90.00.00

- Other

 

 

 

u

10

7.5

 

 

 

 

89.07

 

Other

floating

structures

 

 

 

 

 

 

 

 

 

(for example, rafts,

tanks,

 

 

 

 

 

 

 

 

 

coffer-dams,

landing-

 

 

 

 

 

 

 

 

 

stages,

buoys

and

 

 

 

 

 

 

 

 

 

beacons).

 

 

 

 

 

 

 

 

 

 

8907.10.00.00

- Inflatable rafts

 

 

u

5

7.5

 

 

 

 

 

8907.90.00.00

- Other

 

 

 

u

10

7.5

 

 

 

 

89.08

8908.00.00.00

Vessels and other floating

 

 

 

 

 

 

 

 

 

structures for breaking up.

u

5

7.5

 

 

 

 

Page 4 of 4