Vessels and other floating structures for breaking up (scrapping)
1 declarable lines
Heading 8908 covers vessels and other floating structures that are imported for breaking up, that is, to be dismantled for scrap rather than used for transport or service. It has a single declarable line, 8908.00.00.00, so there is no subheading split to make. The rate is Free under the general (MFN) column.
Products in this heading
- An old cargo ship sold for dismantling and scrap steel
- A decommissioned ferry boat imported for breaking up
- A stripped tug hull with no engine, destined for scrap
- A derelict barge towed in for cutting and scrapping
- An obsolete fishing vessel imported for dismantling
- A retired floating dock or pontoon imported to be cut up for scrap
- A worn-out pleasure craft imported for breaking up rather than resale
How to choose the right subheading
- Condition and intended end use: the vessel or structure must be imported to be broken up for scrap.
- Whether it can still perform its original function, such as carrying cargo, fishing, towing or providing pleasure use.
- Whether the item is a vessel or another floating structure, since both are covered by the same line.
- Documentation showing the sale is for dismantling, such as a scrap sale contract or delivery to a breaking yard.
Often confused with
- Heading 8901A working cargo ship or ferry imported to carry goods or passengers
Vessels still used for transport are classified by vessel type, not as scrap.
- Heading 8903A yacht or row boat imported for sale or use in sport
Pleasure and sports craft go to 8903 unless imported specifically for breaking up.
- Heading 8904A tug or pusher craft still in service
Tugs in operating condition are classified in 8904.
- Heading 8907A floating buoy, beacon or raft that stays in use
Floating structures kept in service fall in 8907, not in the scrapping heading.
- Heading 8905A drilling or production platform still in operation
Working platforms and dredgers are classified in 8905.
Frequently asked questions
What is the HTS code for a vessel imported for breaking up?
Vessels and other floating structures for breaking up (scrapping) are classified under 8908.00.00.00. The general (MFN) duty rate for that line is Free.
What is the duty on scrap ships?
The line 8908.00.00.00 carries a general (MFN) rate of Free. No duty applies under the general column for goods entered on that line.
How do I classify a ship that will be dismantled after import?
Use 8908.00.00.00 when the vessel is imported for breaking up, with a general (MFN) rate of Free. If the vessel is imported to keep operating in transport or service, classify it by vessel type in the other headings of chapter 89 instead.
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.