8904.00.00.00
Tugs and pusher craft
Classification path
- Tugs and pusher craft
Rates of duty
- General (MFN)
- Free
- Column 2Cuba, North Korea, Russia, Belarus
- Free
- Unit of quantity
- No.
About heading 8904
Tugs and pusher craft
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.
Full guide to heading 8904Products 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
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.
Source: USITC Harmonized Tariff Schedule, retrieved October 21, 2026.