HTS CodeDescriptionGeneral Rate
8901Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods:N/A8901.10.00.00Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry boats of all kindsFree8901.20.00.00TankersFree8901.30.00.00Refrigerated vessels, other than those of subheading 8901.20Free8901.90.00.00Other vessels for the transport of goods and other vessels for the transport of both persons and goodsFree8902.00.00.00Fishing vessels; factory ships and other vessels for processing or preserving fishery productsFree8903Yachts and other vessels for pleasure or sports; row boats and canoes:N/A8903.11.00Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg2.4%8903.11.00.15With attached rigid hullN/A8903.11.00.20OtherN/A8903.11.00.60OtherN/A8903.12.00Not designed for use with a motor and unladen (net) weight not exceeding 100 kg 2.4%8903.12.00.15With attached rigid hullN/A8903.12.00.20OtherN/A8903.12.00.60OtherN/A8903.19.00.00Other2.4%8903.21.00Of a length not exceeding 7.5 m1.5%8903.21.00.10With auxiliary motorN/A8903.21.00.30Of a length not exceeding 4 mN/A8903.21.00.35Of a length exceeding 4 m but not exceeding 6.5 mN/A8903.21.00.40Of a length exceeding 6.5 m but not exceeding 7.5 mN/A8903.22.00Of a length exceeding 7.5 m but not exceeding 24 m1.5%8903.22.00.15Of a length exceeding 7.5 m but not exceeding 9.2 mN/A8903.22.00.20Of a length exceeding 9.2 mN/A8903.22.00.25Of a length exceeding 7.5 m but not exceeding 9.2 mN/A8903.22.00.60Of a length exceeding 9.2 mN/A8903.23.00Of a length exceeding 24 m1.5%8903.23.00.15With auxiliary motorN/A8903.23.00.20OtherN/A8903.31.00Of a length not exceeding 7.5 m1.5%8903.31.00.15Cabin cruisersN/A8903.31.00.20OtherN/A8903.31.00.25OtherN/A8903.32.00Of a length exceeding 7.5 m but not exceeding 24 m1.5%8903.32.00.15Cabin cruisersN/A8903.32.00.20OtherN/A8903.32.00.25OtherN/A8903.33.00Of a length exceeding 24 m1.5%8903.33.00.15Cabin cruisersN/A8903.33.00.20OtherN/A8903.33.00.25OtherN/A8903.93Of a length not exceeding 7.5 m:N/A8903.93.05.00CanoesFree8903.93.15.00Other2.7%8903.93.20Outboard motorboats1%8903.93.20.15Not exceeding 5 m in lengthN/A8903.93.20.30Exceeding 5 m in lengthN/A8903.93.20.45Not exceeding 5 m in lengthN/A8903.93.20.60Exceeding 5 m in lengthN/A8903.93.20.75OtherN/A8903.93.90.00Other1%8903.99Other:N/A8903.99.06.00CanoesFree8903.99.16.00Other2.7%8903.99.21Outboard motorboats1%8903.99.21.10With hulls of metalN/A8903.99.21.20With hulls of reinforced plasticsN/A8903.99.21.90OtherN/A8903.99.91.00Other1%8904.00.00.00Tugs and pusher craftFree8905Light-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:N/A8905.10.00.00DredgersFree8905.20.00.00Floating or submersible drilling or production platformsFree8905.90Other:N/A8905.90.10.00Floating docksFree8905.90.50.00OtherFree8906Other vessels, including warships and lifeboats other than row boats:N/A8906.10.00.00WarshipsFree8906.90.00OtherFree8906.90.00.10HullsN/A8906.90.00.90OtherN/A8907Other floating structures (for example, rafts, tanks, cofferdams, landing-stages, buoys and beacons):N/A8907.10.00.00Inflatable raftsFree8907.90.00OtherFree8907.90.00.30BuoysN/A8907.90.00.60TanksN/A8907.90.00.90OtherN/A8908.00.00.00Vessels and other floating structures for breaking up (scrapping)Free