Chapter 89
Ships, Boats
By TariffCenter Research Team · Updated 2026-04-09 · Source: USITC Harmonized Tariff Schedule
At a glance
Chapter 89 contains 78 HTS lines covering ships, boats. General U.S. duty rates: Free to 2.7%. Section 301 surcharges apply on selected lines for imports from China. Reciprocal tariffs apply following the February 2026 SCOTUS ruling.
8901 — Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods
#Heading 8901 contains 5 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
8901
Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods:
Free
8901.10.00.00
Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry boats of all kinds
Free
8901.20.00.00
Tankers
Free
8901.30.00.00
Refrigerated vessels, other than those of subheading 8901.20
Free
8901.90.00.00
Other vessels for the transport of goods and other vessels for the transport of both persons and goods
Free
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 8901 | Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods: | Free | 301: 25%S122: 10% |
| 8901.10.00.00 | Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry boats of all kinds | Free | 301: 25%S122: 10% |
| 8901.20.00.00 | Tankers | Free | 301: 25%S122: 10% |
| 8901.30.00.00 | Refrigerated vessels, other than those of subheading 8901.20 | Free | 301: 25%S122: 10% |
| 8901.90.00.00 | Other vessels for the transport of goods and other vessels for the transport of both persons and goods | Free | 301: 25%S122: 10% |
8902 — Fishing vessels; factory ships and other vessels for processing or preserving fishery products
#Heading 8902 contains 1 HTS line. General U.S. duty rates: Free. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 8902.00.00.00 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products | Free | 301: 25%S122: 10% |
8903 — Yachts and other vessels for pleasure or sports; row boats and canoes
#Heading 8903 contains 53 HTS lines. General U.S. duty rates: Free–2.7%. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
8903
Yachts and other vessels for pleasure or sports; row boats and canoes:
Free
8903.11.00
Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg
2.4%
8903.11.00.15
With attached rigid hull
Free
8903.11.00.20
Other
Free
8903.11.00.60
Other
Free
8903.12.00
Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
2.4%
8903.12.00.15
With attached rigid hull
Free
8903.12.00.20
Other
Free
8903.12.00.60
Other
Free
8903.19.00.00
Other
2.4%
8903.21.00
Of a length not exceeding 7.5 m
1.5%
8903.21.00.10
With auxiliary motor
Free
8903.21.00.30
Of a length not exceeding 4 m
Free
8903.21.00.35
Of a length exceeding 4 m but not exceeding 6.5 m
Free
8903.21.00.40
Of a length exceeding 6.5 m but not exceeding 7.5 m
Free
8903.22.00
Of a length exceeding 7.5 m but not exceeding 24 m
1.5%
8903.22.00.15
Of a length exceeding 7.5 m but not exceeding 9.2 m
Free
8903.22.00.20
Of a length exceeding 9.2 m
Free
8903.22.00.25
Of a length exceeding 7.5 m but not exceeding 9.2 m
Free
8903.22.00.60
Of a length exceeding 9.2 m
Free
8903.23.00
Of a length exceeding 24 m
1.5%
8903.23.00.15
With auxiliary motor
Free
8903.23.00.20
Other
Free
8903.31.00
Of a length not exceeding 7.5 m
1.5%
8903.31.00.15
Cabin cruisers
Free
8903.31.00.20
Other
Free
8903.31.00.25
Other
Free
8903.32.00
Of a length exceeding 7.5 m but not exceeding 24 m
1.5%
8903.32.00.15
Cabin cruisers
Free
8903.32.00.20
Other
Free
8903.32.00.25
Other
Free
8903.33.00
Of a length exceeding 24 m
1.5%
8903.33.00.15
Cabin cruisers
Free
8903.33.00.20
Other
Free
8903.33.00.25
Other
Free
8903.93
Of a length not exceeding 7.5 m:
Free
8903.93.05.00
Canoes
Free
8903.93.15.00
Other
2.7%
8903.93.20
Outboard motorboats
1%
8903.93.20.15
Not exceeding 5 m in length
Free
8903.93.20.30
Exceeding 5 m in length
Free
8903.93.20.45
Not exceeding 5 m in length
Free
8903.93.20.60
Exceeding 5 m in length
Free
8903.93.20.75
Other
Free
8903.93.90.00
Other
1%
8903.99
Other:
Free
8903.99.06.00
Canoes
Free
8903.99.16.00
Other
2.7%
8903.99.21
Outboard motorboats
1%
8903.99.21.10
With hulls of metal
Free
8903.99.21.20
With hulls of reinforced plastics
Free
8903.99.21.90
Other
Free
8903.99.91.00
Other
1%
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 8903 | Yachts and other vessels for pleasure or sports; row boats and canoes: | Free | 301: 25%S122: 10% |
| 8903.11.00 | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 2.4% | 301: 25%S122: 10%hts_special: 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 | Free | 301: 25%S122: 10% |
| 8903.11.00.20 | Other | Free | 301: 25%S122: 10% |
| 8903.11.00.60 | Other | Free | 301: 25%S122: 10% |
| 8903.12.00 | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 2.4% | 301: 25%S122: 10%hts_special: 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 | Free | 301: 25%S122: 10% |
| 8903.12.00.20 | Other | Free | 301: 25%S122: 10% |
| 8903.12.00.60 | Other | Free | 301: 25%S122: 10% |
| 8903.19.00.00 | Other | 2.4% | 301: 25%S122: 10%hts_special: Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 8903.21.00 | Of a length not exceeding 7.5 m | 1.5% | 301: 25%S122: 10%hts_special: 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 | Free | 301: 25%S122: 10% |
| 8903.21.00.30 | Of a length not exceeding 4 m | Free | 301: 25%S122: 10% |
| 8903.21.00.35 | Of a length exceeding 4 m but not exceeding 6.5 m | Free | 301: 25%S122: 10% |
| 8903.21.00.40 | Of a length exceeding 6.5 m but not exceeding 7.5 m | Free | 301: 25%S122: 10% |
| 8903.22.00 | Of a length exceeding 7.5 m but not exceeding 24 m | 1.5% | 301: 25%S122: 10%hts_special: 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 | Free | 301: 25%S122: 10% |
| 8903.22.00.20 | Of a length exceeding 9.2 m | Free | 301: 25%S122: 10% |
| 8903.22.00.25 | Of a length exceeding 7.5 m but not exceeding 9.2 m | Free | 301: 25%S122: 10% |
| 8903.22.00.60 | Of a length exceeding 9.2 m | Free | 301: 25%S122: 10% |
| 8903.23.00 | Of a length exceeding 24 m | 1.5% | 301: 25%S122: 10%hts_special: 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 | Free | 301: 25%S122: 10% |
| 8903.23.00.20 | Other | Free | 301: 25%S122: 10% |
| 8903.31.00 | Of a length not exceeding 7.5 m | 1.5% | 301: 25%S122: 10%hts_special: Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 8903.31.00.15 | Cabin cruisers | Free | 301: 25%S122: 10% |
| 8903.31.00.20 | Other | Free | 301: 25%S122: 10% |
| 8903.31.00.25 | Other | Free | 301: 25%S122: 10% |
| 8903.32.00 | Of a length exceeding 7.5 m but not exceeding 24 m | 1.5% | 301: 25%S122: 10%hts_special: Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 8903.32.00.15 | Cabin cruisers | Free | 301: 25%S122: 10% |
| 8903.32.00.20 | Other | Free | 301: 25%S122: 10% |
| 8903.32.00.25 | Other | Free | 301: 25%S122: 10% |
| 8903.33.00 | Of a length exceeding 24 m | 1.5% | 301: 25%S122: 10%hts_special: Free(A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 8903.33.00.15 | Cabin cruisers | Free | 301: 25%S122: 10% |
| 8903.33.00.20 | Other | Free | 301: 25%S122: 10% |
| 8903.33.00.25 | Other | Free | 301: 25%S122: 10% |
| 8903.93 | Of a length not exceeding 7.5 m: | Free | 301: 25%S122: 10% |
| 8903.93.05.00 | Canoes | Free | 301: 25%S122: 10% |
| 8903.93.15.00 | Other | 2.7% | 301: 25%S122: 10%hts_special: Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 8903.93.20 | Outboard motorboats | 1% | 301: 25%S122: 10%hts_special: 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 | Free | 301: 25%S122: 10% |
| 8903.93.20.30 | Exceeding 5 m in length | Free | 301: 25%S122: 10% |
| 8903.93.20.45 | Not exceeding 5 m in length | Free | 301: 25%S122: 10% |
| 8903.93.20.60 | Exceeding 5 m in length | Free | 301: 25%S122: 10% |
| 8903.93.20.75 | Other | Free | 301: 25%S122: 10% |
| 8903.93.90.00 | Other | 1% | 301: 25%S122: 10%hts_special: Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 8903.99 | Other: | Free | 301: 25%S122: 10% |
| 8903.99.06.00 | Canoes | Free | 301: 25%S122: 10% |
| 8903.99.16.00 | Other | 2.7% | 301: 25%S122: 10%hts_special: Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 8903.99.21 | Outboard motorboats | 1% | 301: 25%S122: 10%hts_special: 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 | Free | 301: 25%S122: 10% |
| 8903.99.21.20 | With hulls of reinforced plastics | Free | 301: 25%S122: 10% |
| 8903.99.21.90 | Other | Free | 301: 25%S122: 10% |
| 8903.99.91.00 | Other | 1% | 301: 25%S122: 10%hts_special: Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
8904 — Tugs and pusher craft
#Heading 8904 contains 1 HTS line. General U.S. duty rates: Free. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 8904.00.00.00 | Tugs and pusher craft | Free | 301: 25%S122: 10% |
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
#Heading 8905 contains 6 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
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:
Free
8905.10.00.00
Dredgers
Free
8905.20.00.00
Floating or submersible drilling or production platforms
Free
8905.90
Other:
Free
8905.90.10.00
Floating docks
Free
8905.90.50.00
Other
Free
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 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: | Free | 301: 25%S122: 10% |
| 8905.10.00.00 | Dredgers | Free | 301: 25%S122: 10% |
| 8905.20.00.00 | Floating or submersible drilling or production platforms | Free | 301: 25%S122: 10% |
| 8905.90 | Other: | Free | 301: 25%S122: 10% |
| 8905.90.10.00 | Floating docks | Free | 301: 25%S122: 10% |
| 8905.90.50.00 | Other | Free | 301: 25%S122: 10% |
8906 — Other vessels, including warships and lifeboats other than row boats
#Heading 8906 contains 5 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
8906
Other vessels, including warships and lifeboats other than row boats:
Free
8906.10.00.00
Warships
Free
8906.90.00
Other
Free
8906.90.00.10
Hulls
Free
8906.90.00.90
Other
Free
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 8906 | Other vessels, including warships and lifeboats other than row boats: | Free | 301: 25%S122: 10% |
| 8906.10.00.00 | Warships | Free | 301: 25%S122: 10% |
| 8906.90.00 | Other | Free | 301: 25%S122: 10% |
| 8906.90.00.10 | Hulls | Free | 301: 25%S122: 10% |
| 8906.90.00.90 | Other | Free | 301: 25%S122: 10% |
8907 — Other floating structures (for example, rafts, tanks, cofferdams, landing-stages, buoys and beacons)
#Heading 8907 contains 6 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
8907
Other floating structures (for example, rafts, tanks, cofferdams, landing-stages, buoys and beacons):
Free
8907.10.00.00
Inflatable rafts
Free
8907.90.00
Other
Free
8907.90.00.30
Buoys
Free
8907.90.00.60
Tanks
Free
8907.90.00.90
Other
Free
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 8907 | Other floating structures (for example, rafts, tanks, cofferdams, landing-stages, buoys and beacons): | Free | 301: 25%S122: 10% |
| 8907.10.00.00 | Inflatable rafts | Free | 301: 25%S122: 10% |
| 8907.90.00 | Other | Free | 301: 25%S122: 10% |
| 8907.90.00.30 | Buoys | Free | 301: 25%S122: 10% |
| 8907.90.00.60 | Tanks | Free | 301: 25%S122: 10% |
| 8907.90.00.90 | Other | Free | 301: 25%S122: 10% |
8908 — Vessels and other floating structures for breaking up (scrapping)
#Heading 8908 contains 1 HTS line. General U.S. duty rates: Free. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 8908.00.00.00 | Vessels and other floating structures for breaking up (scrapping) | Free | 301: 25%S122: 10% |
Frequently Asked Questions — Chapter 89
Sources & Methodology
- Base HTS rates: U.S. International Trade Commission — Harmonized Tariff Schedule (2025 edition, Chapter 89). “General rate” shows the min–max range across all 10-digit subheadings.
- Section 301 rates: Office of the U.S. Trade Representative — Section 301 action lists. Flags indicate HTS lines listed on USTR China 301 Lists 1–4B.
- Reciprocal tariffs: Based on the post-SCOTUS Section 122 framework (February 2026). See the TariffCenter Tariff Tracker for current program status.
- Verify before importing: U.S. Customs and Border Protection — Rulings Online or consult a licensed customs broker for binding classification rulings.
Glossary
- General rate (MFN rate)
- The base import duty applied to all World Trade Organization members under Most-Favored-Nation treatment. This is the standard rate shown in the General Rate column.
- Section 301 tariff (301: 7.5%–100%)
- An additional surcharge authorized under Section 301 of the Trade Act of 1974, imposed on selected imports from China. Rates vary by product list and category: Lists 1–3 at 25%, List 4A at 7.5%, with four-year review increases up to 100% on strategic sectors (EVs, semiconductors, solar, medical equipment). Applied on top of the MFN base rate.
- Section 122 surcharge (Sec. 122: 15%)
- A 15% global surcharge on all imports enacted under Section 122 authority after the February 2026 SCOTUS ruling struck down IEEPA-based reciprocal tariffs. USMCA-qualifying goods are exempt. Stacked on top of base and Section 301 rates.
- Section 232 tariff (S232)
- Tariffs on qualifying steel, aluminum, copper, and derivative products imposed under Section 232 of the Trade Expansion Act of 1962 on national security grounds. Rates now vary by product bucket and current Chapter 99 treatment.
- hts_special / Special rates
- Preferential duty rates available to imports from countries with Free Trade Agreements or other special trade programs with the U.S. Country codes: AU (Australia), BH (Bahrain), CA (Canada), CL (Chile), CO (Colombia), IL (Israel), JO (Jordan), KR (South Korea), MA (Morocco), MX (Mexico), OM (Oman), PA (Panama), PE (Peru), SG (Singapore). Free (AU,BH...) means duty-free treatment for those partners.