Heading 8901

Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods

4 declarable lines

Heading 8901 covers vessels built to carry persons or goods, including cruise ships, excursion boats, ferry boats, tankers, refrigerated vessels, cargo ships and barges. It is split by what the vessel carries: passengers and ferries in one line, liquid bulk tankers in another, refrigerated cargo in a third, and all other cargo or mixed passenger and goods vessels in the last line. Every declarable line in this heading carries a general (MFN) rate of Free.

Products in this heading

Cruise ship
Passenger ferry boat
Sightseeing excursion boat
Crude oil tanker
Chemical tanker
Refrigerated cargo vessel
Container cargo ship
Dry bulk cargo barge

How to choose the right subheading

Principal design and use: transport of persons, transport of goods, or both
Cargo type: liquid bulk in tanks, refrigerated cargo, or other and dry cargo
Whether the unit is a vessel or a floating structure that does not navigate
Whether the vessel is a ferry boat of any kind, which stays in the passenger line

Often confused with

Private motor yacht or sailboat for pleasure
Pleasure and sports vessels are classified in 8903, not as transport vessels of 8901.
Heading 8903
Row boat or canoe
8903 covers row boats and canoes.
Heading 8903
Warship or lifeboat
Other vessels including warships and lifeboats sit in 8906.
Heading 8906
Dredger or floating crane
Vessels whose navigability is subsidiary to their main function belong in 8905.
Heading 8905
Floating buoy or landing stage
Floating structures that are not vessels are classified in 8907.
Heading 8907

Frequently asked questions

What is the HTS code for a ferry boat?

Ferry boats of all kinds are classified under 8901.10.00.00, which carries a general (MFN) rate of Free. That line also covers cruise ships and excursion boats principally designed to carry persons.

What is the duty on a tanker?

Tankers are classified under 8901.20.00.00 at a general (MFN) rate of Free. Refrigerated vessels other than tankers go in 8901.30.00.00, also Free.

How do I classify a refrigerated cargo ship?

A refrigerated vessel that is not a tanker is classified under 8901.30.00.00 with a general (MFN) rate of Free. If the vessel is a tanker, use 8901.20.00.00 instead; other cargo vessels and mixed passenger and goods vessels use 8901.90.00.00, also Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.