HS 8904 — Tugs and pusher craft
Harmonized System heading · Chapter 89 Ships, boats and floating structures
HS Code
4-digit heading
Chapter 89
Chapter 89 Ships, boats and floating structures
Typical duty
By subheading & market
What HS 8904 covers
Cruise ships, tankers, fishing boats, pleasure craft and floating structures.
Classification notes
Vessel purpose (cargo vs pleasure) and size drive classification.
Back to Chapter 89
Frequently asked questions about HS 8904
What is HS 8904?
Tugs and pusher craft is a 4-digit Harmonized System (HS) heading under Chapter 89 (Ships, boats and floating structures). It groups goods before national 6-digit subheadings.
Which products are classified under HS 8904?
Tugs and pusher craft covers the products described by this heading. To classify a specific good, determine the precise 6-digit HS subheading, since rates and rules apply at the subheading level.
How do I find the import duty for HS 8904 goods?
Identify the 6-digit subheading for your product, then check the MFN rate and any preferential rate for your destination market (e.g. China, the United States, the EU). 169e’s country tariff pages list rates per HS chapter.
What should I watch for when classifying HS 8904 products?
Vessel purpose (cargo vs pleasure) and size drive classification.