Section XVII: Vehicles, Aircraft, Vessels and Associated Transport Equipment
Chapter 89: Ships, boats and floating structures
Chapter 89 of the U.S. Harmonized Tariff Schedule covers Ships, boats and floating structures and sits within Section XVII: Vehicles, Aircraft, Vessels and Associated Transport Equipment.
About Chapter 89
Chapter 89 contains 58 10-digit statistical lines grouped under 5 4-digit headings. Brokers, importers, and customs counsel use these codes to declare ships, boats and floating structures on entry summaries (CBP Form 7501) and to look up the applicable Column 1, Special, and Column 2 duty rates.
General (Column 1) duty rates for ad-valorem lines in Chapter 89 range from 1% to 2.7%, with a median of 2.4%. About 26% of the chapter's lines (15 of 58) enter duty-free under the general rate. Special-program rates (USMCA, KORUS, GSP, AGOA, and others) and Chapter 99 overlays modify these base rates for qualifying shipments.
Every code page links into the Tandom Tariff Calculator with the HTS code prefilled, so you can compute the full landed duty for a specific shipment by entering value, country of origin, and (where relevant) material content or date of entry. Tandom's data refreshes daily from USITC HTSUS, CBP CSMS, the Federal Register, and the Department of Commerce — the same authoritative sources the trade community files against.
8901Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods:
8901Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods:| Code | Description | General | Column 2 | Special | Units |
|---|---|---|---|---|---|
| 8901.10.00.00 | Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry boats of all kinds | Free | Free | — | No. |
| 8901.20.00.00 | Tankers | Free | Free | — | No. |
| 8901.30.00.00 | Refrigerated vessels, other than those of subheading 8901.20 | Free | Free | — | No. |
| 8901.90.00.00 | Other vessels for the transport of goods and other vessels for the transport of both persons and goods | Free | Free | — | No. |
8902Fishing vessels; factory ships and other vessels for processing or preserving fishery products
8902Fishing vessels; factory ships and other vessels for processing or preserving fishery products| Code | Description | General | Column 2 | Special | Units |
|---|---|---|---|---|---|
| 8902.00.00.00 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products | Free | Free | — | No. |
8903Yachts and other vessels for pleasure or sports; row boats and canoes:
8903Yachts and other vessels for pleasure or sports; row boats and canoes:| Code | Description | General | Column 2 | Special | Units |
|---|---|---|---|---|---|
| 8903.11.00 | ·Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 2.4% | 25% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | — |
| 8903.11.00.15 | ···With attached rigid hull | — | — | — | No. |
| 8903.11.00.20 | ···Other | — | — | — | No. |
| 8903.11.00.60 | ··Other | — | — | — | No. |
| 8903.12.00 | ·Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 2.4% | 25% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | — |
| 8903.12.00.15 | ···With attached rigid hull | — | — | — | No. |
| 8903.12.00.20 | ···Other | — | — | — | No. |
| 8903.12.00.60 | ··Other | — | — | — | No. |
| 8903.19.00.00 | ·Other | 2.4% | 25% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.21.00 | ·Of a length not exceeding 7.5 m | 1.5% | 30% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | — |
| 8903.21.00.10 | ··With auxiliary motor | — | — | — | No. |
| 8903.21.00.30 | ···Of a length not exceeding 4 m | — | — | — | No. |
| 8903.21.00.35 | ···Of a length exceeding 4 m but not exceeding 6.5 m | — | — | — | No. |
| 8903.21.00.40 | ···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% | 30% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | — |
| 8903.22.00.15 | ···Of a length exceeding 7.5 m but not exceeding 9.2 m | — | — | — | No. |
| 8903.22.00.20 | ···Of a length exceeding 9.2 m | — | — | — | No. |
| 8903.22.00.25 | ···Of a length exceeding 7.5 m but not exceeding 9.2 m | — | — | — | No. |
| 8903.22.00.60 | ···Of a length exceeding 9.2 m | — | — | — | No. |
| 8903.23.00 | ·Of a length exceeding 24 m | 1.5% | 30% | Free(A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | — |
| 8903.23.00.15 | ··With auxiliary motor | — | — | — | No. |
| 8903.23.00.20 | ··Other | — | — | — | No. |
| 8903.31.00 | ·Of a length not exceeding 7.5 m | 1.5% | 30% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | — |
| 8903.31.00.15 | ···Cabin cruisers | — | — | — | No. |
| 8903.31.00.20 | ···Other | — | — | — | No. |
| 8903.31.00.25 | ··Other | — | — | — | No. |
| 8903.32.00 | ·Of a length exceeding 7.5 m but not exceeding 24 m | 1.5% | 30% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | — |
| 8903.32.00.15 | ···Cabin cruisers | — | — | — | No. |
| 8903.32.00.20 | ···Other | — | — | — | No. |
| 8903.32.00.25 | ··Other | — | — | — | No. |
| 8903.33.00 | ·Of a length exceeding 24 m | 1.5% | 30% | Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | — |
| 8903.33.00.15 | ···Cabin cruisers | — | — | — | No. |
| 8903.33.00.20 | ···Other | — | — | — | No. |
| 8903.33.00.25 | ··Other | — | — | — | No. |
| 8903.93 | ·Of a length not exceeding 7.5 m: | — | — | — | — |
| 8903.93.05.00 | ···Canoes | Free | 35% | — | No. |
| 8903.93.15.00 | ···Other | 2.7% | 45% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.93.20 | ··Outboard motorboats | 1% | 30% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | — |
| 8903.93.20.15 | ····Not exceeding 5 m in length | — | — | — | No. |
| 8903.93.20.30 | ····Exceeding 5 m in length | — | — | — | No. |
| 8903.93.20.45 | ····Not exceeding 5 m in length | — | — | — | No. |
| 8903.93.20.60 | ····Exceeding 5 m in length | — | — | — | No. |
| 8903.93.20.75 | ···Other | — | — | — | No. |
| 8903.93.90.00 | ··Other | 1% | 30% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.99 | ·Other: | — | — | — | — |
| 8903.99.06.00 | ···Canoes | Free | 35% | — | No. |
| 8903.99.16.00 | ···Other | 2.7% | 45% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
| 8903.99.21 | ··Outboard motorboats | 1% | 30% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | — |
| 8903.99.21.10 | ···With hulls of metal | — | — | — | No. |
| 8903.99.21.20 | ···With hulls of reinforced plastics | — | — | — | No. |
| 8903.99.21.90 | ···Other | — | — | — | No. |
| 8903.99.91.00 | ··Other | 1% | 30% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
8904Tugs and pusher craft
8904Tugs and pusher craft| Code | Description | General | Column 2 | Special | Units |
|---|---|---|---|---|---|
| 8904.00.00.00 | Tugs and pusher craft | Free | Free | — | No. |
8905Light-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:
8905Light-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:| Code | Description | General | Column 2 | Special | Units |
|---|---|---|---|---|---|
| 8905.10.00.00 | Dredgers | Free | Free | — | No. |
| 8905.20.00.00 | Floating or submersible drilling or production platforms | Free | Free | — | t, No. |
| 8905.90 | Other: | — | — | — | — |
| 8905.90.10.00 | ·Floating docks | Free | 35% | — | t, No. |
| 8905.90.50.00 | ·Other | Free | Free | — | No. |
8906Other vessels, including warships and lifeboats other than row boats:
8906Other vessels, including warships and lifeboats other than row boats:| Code | Description | General | Column 2 | Special | Units |
|---|---|---|---|---|---|
| 8906.10.00.00 | Warships | Free | Free | — | No. |
| 8906.90.00 | Other | Free | Free | — | — |
| 8906.90.00.10 | ·Hulls | — | — | — | t, No. |
| 8906.90.00.90 | ·Other | — | — | — | No. |
8907Other floating structures (for example, rafts, tanks, cofferdams, landing-stages, buoys and beacons):
8907Other floating structures (for example, rafts, tanks, cofferdams, landing-stages, buoys and beacons):| Code | Description | General | Column 2 | Special | Units |
|---|---|---|---|---|---|
| 8907.10.00.00 | Inflatable rafts | Free | 45% | — | No. |
| 8907.90.00 | Other | Free | 45% | — | — |
| 8907.90.00.30 | ·Buoys | — | — | — | No. |
| 8907.90.00.60 | ·Tanks | — | — | — | No. |
| 8907.90.00.90 | ·Other | — | — | — | No. |
8908Vessels and other floating structures for breaking up (scrapping)
8908Vessels and other floating structures for breaking up (scrapping)| Code | Description | General | Column 2 | Special | Units |
|---|---|---|---|---|---|
| 8908.00.00.00 | Vessels and other floating structures for breaking up (scrapping) | Free | Free | — | t |
Frequently asked questions
What does HTS Chapter 89 cover?
Chapter 89 of the U.S. Harmonized Tariff Schedule (HTSUS) covers Ships, boats and floating structures. It sits within Section XVII: Vehicles, Aircraft, Vessels and Associated Transport Equipment. Tandom's catalog lists all 58 10-digit statistical lines and 5 4-digit headings in this chapter.
What is the typical U.S. duty rate for Chapter 89 imports?
General (Column 1) duty rates for ad-valorem lines range from 1% to 2.7% (median 2.4%); roughly 75% of lines enter duty-free. Use the calculator linked from each code page to compute the full landed rate, including Section 301/232 overlays, IEEPA tariffs, and AD/CVD deposits where applicable.
Are Section 301 or Section 232 tariffs applied to Chapter 89 products?
Section 301 (China) and Section 232 (steel, aluminum, copper) tariffs are layered on top of the base HTSUS rate via Chapter 99 provisions. Whether they apply to a specific 10-digit line in Chapter 89 depends on the product's country of origin, material content, and the active proclamation. Open any code in this chapter to see the live overlay stack and effective rate.
Are there antidumping or countervailing duty (AD/CVD) orders covering Chapter 89 products?
AD/CVD orders are issued at the case level by the Department of Commerce against specific products from specific countries. Tandom's AD/CVD catalog cross-references every active order to the HTS codes it covers — open any code in Chapter 89 to see flagged orders, deposit rates, and the underlying scope determinations.