UK Harmonised System · Section XVII — Vehicles, aircraft, vessels and associated transport equipment

Chapter 89 — Ships, boats and floating structures

8 headings sit inside this chapter. HMRC's official chapter notes below govern how goods are assigned to it under the WCO General Rules of Interpretation. To classify a specific product in this chapter, use the TariffFlow classify workspace. Every plan includes Guided questions, current HMRC measures, sharing, the library, and a Case Pack. Free includes five classifications per billing period.

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Official chapter notes

Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.

1. A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading [8906](/headings/8906) if it does not have the essential character of a vessel of a particular kind. ### Additional chapter notes 1. Codes [8901 10 10](/commodities/8901101000), [8901 20 10](/commodities/8901201000), [8901 30 10](/commodities/8901301000), [8901 90 10](/commodities/8901901000), [8902 00 10](/commodities/8902001000), [8903 22 10](/commodities/8903221000), [8903 23 10](/commodities/8903231000), [8903 32 10](/commodities/8903321000), [8903 33 10](/commodities/8903331000), [8904 00 91](/commodities/8904009100) and [8906 90 10](/commodities/8906901000) are to be taken to apply only to vessels, designed as sea going, having a hull of an overall length (excluding any projecting parts) of not less than 12m. However, fishing boats and lifeboats, designed as sea going, shall be considered as sea going vessels regardless of their length. 2. Codes [8905 10 10](/commodities/8905101000) and [8905 90 10](/commodities/8905901000) are to be taken to apply only to vessels and floating docks, designed as sea going. 3. For the purpose of heading [8908](/headings/8908), the expression `vessels and other floating structures for breaking up' includes the following articles when presented for breaking up, on condition that they have formed part of their normal equipment: - spare parts (such as propellers), whether or not in a new condition, - moveable articles (furniture, kitchen equipment, tableware, etc.) showing clear evidence of use.

Headings in Chapter 89

Each 4-digit heading below groups a family of related products. The full 10-digit commodity code is chosen further down the tree based on the product's material, form, and intended use.

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