Vessels and other floating structures; for breaking up
In plain English
This category includes ships, boats, and other floating structures that are intended to be dismantled. The specific classification covers these vessels and structures solely for the purpose of breaking them up.
6-digit subheadings (1)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Vessels and other floating structures; for breaking up
Chapter 89 classification notes
Frequent misclassification in this chapter
Inflatable dinghies vs. inflatable life-rafts (Chapter 89 — vessel) vs. (Chapter 95 — sport equipment).
Classification certainty
The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.
Binding tariff ruling databaseOther headings in Chapter 89
- 8901 — Cruise ships, excursion boats, ferry-boats, cargo ships, barges and si…
- 8902 — Fishing vessels, factory ships and other vessels; for processing or pr…
- 8903 — Yachts and other vessels; for pleasure or sports, rowing boats and can…
- 8904 — Tugs and pusher craft
- 8905 — Light-vessels, fire-floats, dredgers, floating cranes, other vessels; …
- 8906 — Vessels; other, including warships and lifeboats, other than rowing bo…
- 8907 — Boats, floating structures, other (for e.g. rafts, tanks, coffer-dams,…