CHAPTER 89
SHIPS, BOATS AND FLOATING STRUCTURES
NOTE
A hull, an un?nished or incomplete vessel, assembled, unassembled, or disassembled, or a complete vessel unassembled or disassembled, is to be classi?ed in heading 8906 if it does not have the essential character of a vessel of a particular kind.
| Tariff Item | Description of goods | Unit | Rate of duty | |
| (1) | (2) | (3) | (4) | |
| 8901 | CRUISE SHIPS, EXCURSION BOATS , FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS | |||
| 8901 10 | - | Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds: | ||
| 8901 10 10 | --- | Ships | u | Nil |
| 8901 10 20 | --- | Launches | u | Nil |
| 8901 10 30 | --- | Boats | u | Nil |
| 8901 10 40 | --- | Barges | u | Nil |
| 8901 10 90 | --- | Other | u | Nil |
| 8901 20 00 | - | Tankers | u | Nil |
| 8901 30 00 | - | Refrigerated vessels, other than those of Sub-heading 8901 20 | u | Nil |
| 8901 90 00 | - | Other vessels for transport of the goods and other vessels for the transport of both persons and goods | u | Nil |
| 8902 | FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS | |||
| 8902 00 | - | Fishing vessels; factory ships and other vessels for processing or preserving ?shery products : | ||
| 8902 00 10 | --- | Trawlers and other ?shing vessels | u | Nil |
| 8902 00 90 | --- | Other | u | Nil |
| 8903 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES | |||
| 8903 10 00 | - | In?atable | u | 16% |
| - | Other : | |||
| 8903 91 00 | -- | Sail boats, with or without auxiliary motor | u | 16% |
| 8903 92 00 | -- | Motorboats, other than outboard motorboats | u | 16% |
| 8903 99 | -- | Other : | ||
| 8903 99 10 | --- | Canoes | u | 16% |
| 8903 99 90 | --- | Other | u | 16% |
| 8904 00 00 | Tugs and pusher cr aft | u | Nil | |
| 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 | |||
| 8905 10 00 | - | Dredgers | u | Nil |
| 8905 20 00 | - | Floating or submersible drilling or production platforms | u | Nil |
| 8905 90 | - | Other : | ||
| 8905 90 10 | --- | Floating docks | u | Nil |
| 8905 90 90 | --- | Other | u | Nil |
| 8906 | OTHER VESSELS, INCLUDING WARSHIPS AND LIFEBOATS OTHER THAN ROWING BOATS | |||
| 8906 10 00 | - | Warships | u | Nil |
| 8906 90 00 | - | Other | u | Nil |
| 8907 | OTHER FLOATING STRUCTURES (FOR EXAMPLE, RAFTS, TANKS, COFFER-DAMS, LANDING-STAGES, BUOYS AND BEACONS) | |||
| 8907 10 00 | -- | Inflatable rafts | u | 16% |
| 8907 90 00 | -- | Other | u | 16% |
| 8908 00 00 | VESSELS AND OTHER FLOATING STRUCTURES FOR BREAKING UP | U | 16% |