CHAPTER 89 · LEGAL NOTES
Chapter 89
The 42 legal notes below govern classification under Chapter 89. They are part of the official Harmonized Tariff Schedule and are cited verbatim in CBP rulings.
As of June 9, 2026
Chapter notes
Note 1
Chapter 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. notes
Note 1
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. Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods: 8901 Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry boats
Note 1
Additional U.S. Note 1: 5%3/ 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Yachts and other vessels for pleasure or sports; row boats and canoes: 8903 Motorboats, other than inflatable, not including outboard motorboats:
footnote
See 9903.88.01
Applies to
See 9903.88.01
Applies to
See 9903.88.02
Applies to
See 9903.88.01
Applies to
See 9903.88.01
Applies to
See 9903.88.03.
Applies to
See 9903.90.08.
Applies to
See 9903.88.03.
Applies to
See 9903.90.08.
Applies to
See 9903.88.03.
Applies to
See 9903.90.08.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.90.08.
Applies to
See 9903.88.03.
Applies to
See 9903.90.08.
Applies to
See 9903.88.03.
Applies to
See 9903.90.08.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.90.08.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.90.08.
Applies to
See 9903.88.01
Applies to
See 9903.88.01
Applies to
See 9903.88.01
Applies to
See 9903.88.01
Applies to
See 9903.88.15.
Applies to
See 9903.88.01
Applies to
See 9903.88.03.
Applies to
See 9903.88.15.
Applies to
See 9903.88.01
Applies to
Classify under Chapter 89 with confidence
TariffLens applies the legal notes above automatically when classifying — citing the relevant note in every GRI reasoning chain.