| Heading/ Subheading | Stat Suffix | Article Description | Unit of Quantity | Rates of Duty  | ||
|---|---|---|---|---|---|---|
| 1 | 2 | |||||
| General | Special | |||||
| 8901 | Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods: | |||||
| 8901.10.00 | 00 | Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry boats of all kinds | No. | Free 1/ | Free | |
| 8901.20.00 | 00 | Tankers | No. | Free 1/ | Free | |
| 8901.30.00 | 00 | Refrigerated vessels, other than those of subheading 8901.20 | No. | Free 1/ | Free | |
| 8901.90.00 | 00 | Other vessels for the transport of goods and other vessels for the transport of both persons and goods | No. | Free 1/ | Free | |
| 8902.00.00 | 00 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products | No. | Free 1/ | Free | |
| 8903 | Yachts and other vessels for pleasure or sports; row boats and canoes: | |||||
| Inflatable (including rigid hull inflatable) boats: | ||||||
| 8903.11.00 | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 2.4% 1/ | Free(A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 25% 1/ | ||
| Valued over $500: | ||||||
| 8903.11.00.15 | 15 | With attached rigid hull | No. | |||
| 8903.11.00.20 | 20 | Other | No. | |||
| 8903.11.00.60 | 60 | Other | No. | |||
| 8903.12.00 | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 2.4% 1/ | Free(A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 25% 1/ | ||
| Valued over $500: | ||||||
| 8903.12.00.15 | 15 | With attached rigid hull | No. | |||
| 8903.12.00.20 | 20 | Other | No. | |||
| 8903.12.00.60 | 60 | Other | No. | |||
| 8903.19.00 | 00 | Other | No. | 2.4% 1/ | Free(A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 25% 1/ |
| Sailboats, other than inflatable, with or without auxiliary motor: | ||||||
| 8903.21.00 | Of a length not exceeding 7.5 m | 1.5% 1/ | Free(A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 30% | ||
| 8903.21.00.10 | 10 | With auxiliary motor | No. | |||
| Other: | ||||||
| 8903.21.00.30 | 30 | Of a length not exceeding 4 m | No. | |||
| 8903.21.00.35 | 35 | Of a length exceeding 4 m but not exceeding 6.5 m | No. | |||
| 8903.21.00.40 | 40 | Of a length exceeding 6.5 m but not exceeding 7.5 m | No. | |||
| 8903.22.00 | Of a length exceeding 7.5 m but not exceeding 24 m | 1.5% 1/ | Free(A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 30% | ||
| With auxiliary motor: | ||||||
| 8903.22.00.15 | 15 | Of a length exceeding 7.5 m but not exceeding 9.2 m | No. | |||
| 8903.22.00.20 | 20 | Of a length exceeding 9.2 m | No. | |||
| Other: | ||||||
| 8903.22.00.25 | 25 | Of a length exceeding 7.5 m but not exceeding 9.2 m | No. | |||
| 8903.22.00.60 | 60 | Of a length exceeding 9.2 m | No. | |||
| 8903.23.00 | Of a length exceeding 24 m | 1.5% 1/ | Free(A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 30% | ||
| 8903.23.00.15 | 15 | With auxiliary motor | No. | |||
| 8903.23.00.20 | 20 | Other | No. | |||
| Motorboats, other than inflatable, not including outboard motorboats: | ||||||
| 8903.31.00 | Of a length not exceeding 7.5 m | 1.5% 1/ | Free(A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 30% 1/ | ||
| Inboard/outdrive: | ||||||
| 8903.31.00.15 | 15 | Cabin cruisers | No. | |||
| 8903.31.00.20 | 20 | Other | No. | |||
| 8903.31.00.25 | 25 | Other | No. | |||
| 8903.32.00 | Of a length exceeding 7.5 m but not exceeding 24 m | 1.5% 1/ | Free(A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 30% 1/ | ||
| Inboard/outdrive: | ||||||
| 8903.32.00.15 | 15 | Cabin cruisers | No. | |||
| 8903.32.00.20 | 20 | Other | No. | |||
| 8903.32.00.25 | 25 | Other | No. | |||
| 8903.33.00 | Of a length exceeding 24 m | 1.5% 1/ | Free(A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 30% 1/ | ||
| Inboard/outdrive: | ||||||
| 8903.33.00.15 | 15 | Cabin cruisers | No. | |||
| 8903.33.00.20 | 20 | Other | No. | |||
| 8903.33.00.25 | 25 | Other | No. | |||
| Other: | ||||||
| 8903.93 | Of a length not exceeding 7.5 m: | |||||
| Row boats and canoes which are not of a type designed to be principally used with motors or sails: | ||||||
| 8903.93.05 | 00 | Canoes | No. | Free 1/ | 35% | |
| 8903.93.15 | 00 | Other | No. | 2.7% 1/ | Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 45% |
| 8903.93.20 | Outboard motorboats | 1% 1/ | Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 30% | ||
| With hulls of metal: | ||||||
| 8903.93.20.15 | 15 | Not exceeding 5 m in length | No. | |||
| 8903.93.20.30 | 30 | Exceeding 5 m in length | No. | |||
| With hulls of reinforced plastics: | ||||||
| 8903.93.20.45 | 45 | Not exceeding 5 m in length | No. | |||
| 8903.93.20.60 | 60 | Exceeding 5 m in length | No. | |||
| 8903.93.20.75 | 75 | Other | No. | |||
| 8903.93.90 | 00 | Other | No. | 1% 1/ | Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 30% 1/ |
| 8903.99 | Other: | |||||
| Row boats and canoes which are not of a type designed to be principally used with motors or sails: | ||||||
| 8903.99.06 | 00 | Canoes | No. | Free 1/ | 35% | |
| 8903.99.16 | 00 | Other | No. | 2.7% 1/ | Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 45% |
| 8903.99.21 | Outboard motorboats | 1% 1/ | Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 30% | ||
| 8903.99.21.10 | 10 | With hulls of metal | No. | |||
| 8903.99.21.20 | 20 | With hulls of reinforced plastics | No. | |||
| 8903.99.21.90 | 90 | Other | No. | |||
| 8903.99.91 | 00 | Other | No. | 1% 1/ | Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 30% 1/ |
| 8904.00.00 | 00 | Tugs and pusher craft | No. | Free 1/ | 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: | |||||
| 8905.10.00 | 00 | Dredgers | No. | Free 1/ | Free | |
| 8905.20.00 | 00 | Floating or submersible drilling or production platforms | t No. | Free 1/ | Free | |
| 8905.90 | Other: | |||||
| 8905.90.10 | 00 | Floating docks | t No. | Free | 35% | |
| 8905.90.50 | 00 | Other | No. | Free 1/ | Free | |
| 8906 | Other vessels, including warships and lifeboats other than row boats: | |||||
| 8906.10.00 | 00 | Warships | No. | Free 1/ | Free | |
| 8906.90.00 | Other | Free 1/ | Free | |||
| 8906.90.00.10 | 10 | Hulls | t No. | |||
| 8906.90.00.90 | 90 | Other | No. | |||
| 8907 | Other floating structures (for example, rafts, tanks, cofferdams, landing-stages, buoys and beacons): | |||||
| 8907.10.00 | 00 | Inflatable rafts | No. | Free 1/ | 45% | |
| 8907.90.00 | Other | Free 1/ | 45% | |||
| 8907.90.00.30 | 30 | Buoys | No. | |||
| 8907.90.00.60 | 60 | Tanks | No. | |||
| 8907.90.00.90 | 90 | Other | No. | |||
| 8908.00.00 | 00 | Vessels and other floating structures for breaking up (scrapping) | t | Free 1/ | Free | |
CHAPTER 89
SHIPS, BOATS AND FLOATING STRUCTURES
XVII
89-1
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 8906 if it does not have the essential character of a vessel of a particular kind.
Additional U.S. Note
- 1. Vessels if in use in international trade or commerce or if brought into the customs territory of the United States by nonresidents thereof for their own use in pleasure cruising shall be admitted without formal customs consumption entry or the payment of duty.
SECTION XVII
VEHICLES, AIRCRAFT, VESSELS AND
ASSOCIATED TRANSPORT EQUIPMENT
XVII-1
Notes
- 1. This section does not cover articles of heading 9503 or 9508, or sleds, bobsleds, toboggans or the like of heading 9506.
- 2. The expressions "parts"and"parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this section:
- (a) Joints, washers or the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanized rubber other than hard rubber (heading 4016);
- (b) Parts of general use, as defined in note 2 to section XV, of base metal (section XV) or similar goods of plastics (chapter 39);
- (c) Articles of chapter 82 (tools);
- (d) Articles of heading 8306;
- (e) Machines or apparatus of headings 8401 to 8479, or parts thereof, other than the radiators for the articles of this section; articles of heading 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of heading 8483;
- (f) Electrical machinery or equipment (chapter 85);
- (g) Articles of chapter 90;
- (h) Articles of chapter 91;
- (ij) Arms (chapter 93);
- (k) Luminaires and lighting fittings and parts thereof of heading 9405; or
- (l) Brushes of a kind used as parts of vehicles (heading 9603).
- 3. References in chapters 86 to 88 to "parts"or"accessories" do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those chapters. A part or accessory which answers to a description in two or more of the headings of those chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.
- 4. For the purposes of this section:
- (a) Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of chapter 87;
- (b) Amphibious motor vehicles are classified under the appropriate heading of chapter 87;
- (c) Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of chapter 88.
- 5. Air-cushion vehicles are to be classified within this section with the vehicles to which they are most akin as follows:
- (a) In chapter 86 if designed to travel on a guide-track (hovertrains);
- (b) In chapter 87 if designed to travel over land or over both land and water;
- (c) In chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also able to travel over ice.
Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions.Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signaling, safety or traffic control equipment for hovertrain transport systems as signaling, safety or traffic control equipment for railways.