8908.00.00.00
Vessels and other floating structures for breaking up (scrapping)
Classification path
- Vessels and other floating structures for breaking up (scrapping)
Rates of duty
- General (MFN)
- Free
- Column 2Cuba, North Korea, Russia, Belarus
- Free
- Unit of quantity
- t
About heading 8908
Vessels and other floating structures for breaking up (scrapping)
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.
Full guide to heading 8908Products 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
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.
Source: USITC Harmonized Tariff Schedule, retrieved October 21, 2026.