Harmonized Tariff Schedule of the United States · HTS code · HS 8904.00
8904.00.00: Tugs and pusher craft
Tugs and pusher craft
Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026
What you pay
Importing into USA
US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
No additional measures recorded for this origin.
Same subheading in other tariffs
UK Free Third-country duty 3 tariff lines 
EU Free – 1.7% Third-country duty 3 tariff lines · average 0.6% 
Türkiye Free – 1.7% Third-country duty 3 tariff lines · average 0.6% 
Canada 25% Third-country duty 1 tariff line 
Mexico 5% Third-country duty 1 tariff line 
Brazil 20% Third-country duty 1 tariff line 
Argentina 12.6% Third-country duty 1 tariff line 
Peru Free Third-country duty 2 tariff lines 
New Zealand Free – 5% Third-country duty 2 tariff lines · average 2.5% 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 1 tariff line 
GCC Free Third-country duty 2 tariff lines 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 13% Third-country duty 3 tariff lines 
Nigeria 5% Third-country duty 1 tariff line Legal notes
Additional notes
1. Subheadings 89011010, 89012010, 89013010, 89019010, 89020010, 89032210, 89032310, 89033210, 89033310, 89040091 and 89069010 are to be taken to apply only to vessels, designed as seagoing, having a hull of an overall length (excluding any projecting parts) of not less than 12 m. However, fishing boats and lifeboats, designed as seagoing, shall be considered as seagoing vessels regardless of their length.
2. Subheadings 89051010 and 89059010 are to be taken to apply only to vessels and floating docks, designed as seagoing.
3. For the purpose of heading 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,
movable articles (furniture, kitchen equipment, tableware, etc.) showing clear evidence of use.
In the Harmonized Tariff Schedule of the United States, 8904.00.00 is one of 1 line under subheading 8904.00, tugs and pusher craft.
The general duty is free, and quantities are declared in p/st.
For the same subheading, the UK duty is free, the EU duty is 0%–1.7%, the Türkiye duty is 0%–1.7%, the Canada duty is 25%, the Mexico duty is 5%, the Brazil duty is 20%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is free, the Taiwan duty is free, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 13% and the Nigeria duty is 5%.
The United States imported goods of subheading 8904.00 worth US$4m in 2024; the largest supplier was Canada.
Questions and answers
What is the USA import duty for HTS code 8904.00.00?
The general duty in the Harmonized Tariff Schedule of the United States is free; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Where does the United States import these goods from?
For subheading 8904.00 as a whole, the largest supplier in 2024 was Canada (US$3m).
Typical products
Everyday names, not part of the legal text.