89 Ships, boats and floating structures
| Heading | Description | General |
|---|---|---|
| 8901 | Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods | — |
| 8902 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products | Free |
| 8903 | Yachts and other vessels for pleasure or sports; row boats and canoes | — |
| 8904 | Tugs and pusher craft | Free |
| 8905 | 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 | — |
| 8906 | Other vessels, including warships and lifeboats other than row boats | — |
| 8907 | Other floating structures (for example, rafts, tanks, cofferdams, landing-stages, buoys and beacons) | — |
| 8908 | Vessels and other floating structures for breaking up (scrapping) | Free |
Source: USITC HTS (2026 Basic Edition, frozen to the exam). Rates shown at heading level; duty rates are set on 8/10-digit subheadings. Not legal or classification advice.