CHAPTER 89
Ships, Boats and Floating Structures
Section XVII of the U.S. Harmonized Tariff Schedule. 8 headings.
Headings in this chapter
8901
Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods:
8902
Fishing vessels; factory ships and other vessels for processing or preserving fishery products
8903
Yachts and other vessels for pleasure or sports; row boats and canoes:
8904
Tugs and pusher craft
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):
8908
Vessels and other floating structures for breaking up (scrapping)
Recent CBP rulings in Chapter 89
N360558
April 29, 2026
The tariff classification of a motorized fishing kayak from China In your letter dated April 9, 2026, you requested a tariff classification ruling. Illustrative literature and product descriptions were provided with your request. The article under consideration is a motorized fishing kayak, Model Mossa 128, which is a rigid, non-inflatable fishing kayak manufactured from high-density polyethylene (HDPE). The overall length of the product is approximately 4 meters. The kayak’s hull is rotationally molded in one piece and features a specially designed central inboard motor well that is an integral part of the hull structure. The motor well is designed to accept a mounted auxiliary electric inboard motor that provides a secondary propulsion mechanism that is pedal-driven. The product has the option of being imported without the motor installed, while retaining its dedicated motor-well design. The subject merchandise weighs approximately 95 lbs. You suggest that the Mossa 128 imported with
N360147
April 27, 2026
The tariff classification of the metal boat hull from China
N358981
March 11, 2026
The tariff classification of a recreational sailboat from Canada
N358621
February 17, 2026
The tariff classification of an inflatable kayak/stand up paddle board from China
N356047
November 21, 2025
The classification, origin, marking, and eligibility under subheading 9802.00.5060 on jewelry
N344992
February 4, 2025
The tariff classification of a seawater treatment barge from Indonesia
N337988
February 27, 2024
The tariff classification of an inflatable kayak/stand up paddle board from China
N334569
August 31, 2023
The tariff classification of a catamaran from China
H328536
February 6, 2023
Request to reconsider NYRL N327185; Classification of a personal hydrofoil
N330293
January 24, 2023
The tariff classification of inflatable pontoons from China
N329179
November 22, 2022
The tariff classification of inflatable sailboats from the Czech Republic
N328248
October 4, 2022
The tariff classification of a Mega Block (MID) from South Korea; Correction to N327897
Chapter 89 legal notes →
Section, chapter, additional U.S., and statistical notes that govern classification under Chapter 89.
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