Chapter 89
Ships, boats and floating structures
Section XVII — Vehicles, aircraft, vessels and associated transport equipment · 8 headings · 25 subheadings
Duty in chapter 89 at a glance
Counted across the 70 US national lines beneath this chapter's subheadings. It says what kind of chapter this is before you read ninety headings to find out.
- Duty-free lines
- 22 of 70 stating a rate
- Ad valorem range
- 1% – 2.7%
Preference programmes appearing in this chapter
Named from General Note 3(c)(i). A programme appearing here does not mean it applies to your goods — that depends on the line, the origin and the agreement's rules of origin.
Legal notes
Reproduced from the published tariff schedule. Section and chapter notes are binding and part of the nomenclature; statistical notes are US reporting rules and are not classification law.
Section XVII notes VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
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.
Chapter 89 — Notes
Legal Notes of the Harmonized System. Binding, and part of the international nomenclature.
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.
Chapter 89 — Additional U.S. Notes
Additional U.S. Notes. Binding in the United States; not part of the international HS.
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.
Notes are reproduced from the published tariff schedule. They govern classification, but reading them is not the same as applying them to your goods — that is what a broker or a binding ruling is for.
Headings in chapter 89
8901 Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods
8903 Yachts and other vessels for pleasure or sports; row boats and canoes
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)
Other chapters
Common questions
What does HS chapter 89 cover?
Ships, boats and floating structures. It contains 8 headings and 25 six-digit subheadings, and sits in Section XVII (vehicles, aircraft, vessels and associated transport equipment).
Are chapter 89's notes legally binding?
This chapter carries 2 binding note paragraph(s) — legal notes of the Harmonized System, plus any US-specific Additional U.S. Notes. They decide classification, and they outrank the wording of an individual subheading.