Tugs and pusher craft
1 declarable lines
Heading 8904 covers tugs and pusher craft: vessels built mainly to tow or push other vessels, barges or floating equipment. The heading has a single declarable line, 8904.00.00.00, so every article that qualifies is classified there. The general (MFN) duty rate on that line is Free.
Products in this heading
- Harbor tug used to berth and unberth cargo ships
- Ocean-going salvage tug with heavy towing winch
- River pusher craft for moving barges in a tow
- Tugboat with firefighting monitors for port duty
- Azimuth stern drive tug for ship handling
- Pusher boat with coupling system for inland barge trains
- Tug tender used to move barges and floating equipment
How to choose the right subheading
- Main design function: built to tow or push other vessels or floating equipment
- Propulsion and hull type: tug or pusher rather than a cargo-carrying hull
- Fitted towing gear: winch, tow hook, bitts, or push knees and coupling system
- Use in ports, harbors, inland waterways, or offshore towing service
- Whether any cargo or passenger space is only incidental to the towing role
Often confused with
- Heading 8903Sailing or motor yacht used for recreation
Pleasure and sports vessels belong to heading 8903, not to towing craft.
- Heading 8902Fishing trawler
Vessels that catch or process fish are classified in heading 8902.
- Heading 8905Floating crane or dredger
Craft whose main function is lifting or dredging go to heading 8905 even if they can move under their own power.
- Heading 8906Lifeboat
Lifeboats other than row boats are covered by the residual vessel heading 8906.
- Heading 8905Floating dock
Floating docks are named in heading 8905.
Frequently asked questions
What is the HTS code for tugs and pusher craft?
Tugs and pusher craft are classified under 8904.00.00.00. The general (MFN) duty rate for that line is Free.
What is the duty on a harbor tug?
A harbor tug is entered under 8904.00.00.00 and the general (MFN) duty rate is Free. No subheading split applies within the heading.
How do I classify a vessel that both tows and carries cargo?
Classify by the main function. If towing or pushing is the primary design role, the vessel falls in 8904.00.00.00 at a general (MFN) rate of Free; a vessel built mainly to carry goods is in heading 8901.
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.