Section XVII · Vehicles, aircraft, vessels and associated transport equipment

Chapter 89: Ships, boats and floating structures

Chapter 89 of the Harmonized System has 8 four-digit headings, from 89.01 to 89.08. Each heading is split further into six-digit subheadings, then into national 8- and 10-digit commodity codes.

Headings in chapter 89

HeadingDescription
89.01Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
89.02Fishing vessels; factory ships and other vessels for processing or preserving fishery products
89.03Yachts and other vessels for pleasure or sports; rowing boats and canoes
89.04Tugs and pusher craft
89.05Light-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
89.06Other vessels, including warships and lifeboats other than rowing boats
89.07Other floating structures (for example, rafts, tanks, coffer-dams, landing stages, buoys and beacons)
89.08Vessels and other floating structures for breaking up

Classifying goods in chapter 89

Start with the chapter and section notes: they are legally binding and often decide what is included or excluded. Then choose the heading whose wording best describes your product (GRI 1), and work down to the six-digit subheading before choosing the national commodity code.

The six-digit code is shared internationally. The UK and EU add digits for their own tariffs and statistics, and the US uses its own 10-digit HTS lines, so always confirm the final code in the tariff of the country you are importing into.

Official sources

Check chapter 89 in the UK Trade Tariff, the EU TARIC and the US HTS.