What does HTS Chapter 89 cover?

Chapter 89 of the US Harmonized Tariff Schedule covers ships, boats and floating structures. It contains 8 four-digit headings and 58 tariff lines.

What is the duty rate for Chapter 89 goods?

General duty rates from 1% to 2.7%, with 20 duty-free lines. The rate that applies depends on the specific tariff line and the country of origin — preferential trade agreements can reduce or eliminate the general rate.

How do I find the right HTS code in Chapter 89?

Classification depends on the material, construction, and intended use of the product. Browse the headings on this page, or describe your product in the search box to get a candidate code with its duty rate.

Chapter 89

HTS codes for ships and boats

Ships, boats and floating structures.

Headings: 8
Tariff lines: 58
General duty: General duty rates from 1% to 2.7%, with 20 duty-free lines

Headings in Chapter 89

8901Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods4
8902Fishing vessels; factory ships and other vessels for processing or preserving fishery products1
8903Yachts and other vessels for pleasure or sports; row boats and canoes40
8904Tugs and pusher craft1
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 platforms4
8906Other vessels, including warships and lifeboats other than row boats3
8907Other floating structures (for example, rafts, tanks, cofferdams, landing-stages, buoys and beacons)4
8908Vessels and other floating structures for breaking up (scrapping)1

Documents required to import Chapter 89 goods

Customs paperwork typically required to import these goods into the United States. Conditional items depend on shipment value, transport mode, or origin.

Commercial InvoiceRequired
Packing ListRequired
Bill of Lading / Airway BillRequired
CBP Entry Summary (7501)Required
Prepared and filed by your customs broker
CBP Entry / Release (3461)Required
Prepared and filed by your customs broker
Customs Bond (CBP 301)Conditional
Required for formal entries — generally shipments valued over $2,500
Single-entry or continuous bond, obtained through your broker or a surety
Importer Security Filing (ISF "10+2")Conditional
Required for ocean freight only
Filed electronically at least 24 hours before loading at the foreign port
Importer ID Input Record (CBP 5106)Conditional
Required to establish or update your importer-of-record number with CBP
One-time setup for a new importer; not filed per shipment
Entry Manifest (CBP 7533)Conditional
Alternative to the 3461 for informal, low-value, or contiguous-country entries

Common questions

What does HTS Chapter 89 cover?: Chapter 89 of the US Harmonized Tariff Schedule covers ships, boats and floating structures. It contains 8 four-digit headings and 58 tariff lines.
What is the duty rate for Chapter 89 goods?: General duty rates from 1% to 2.7%, with 20 duty-free lines. The rate that applies depends on the specific tariff line and the country of origin — preferential trade agreements can reduce or eliminate the general rate.
How do I find the right HTS code in Chapter 89?: Classification depends on the material, construction, and intended use of the product. Browse the headings on this page, or describe your product in the search box to get a candidate code with its duty rate.