Harmonized Tariff Schedule of the United States · HTS code · HS 8906.90

8906.90.00

8906.90.00: Other vessels, including warships and lifeboats other than: other

Other vessels (not warships)

Not declarable on its own: use one of its 2 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 8906 Other vessels, including warships and lifeboats other than row boats:
  2. 8906.90.00 Other

What you pay

Importing into USA

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

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.

Additional duties and charges 1

  • Additional dutySection 338 — Canada — discrimination against US alcoholic beverages, dairy, motor vehicles (Proclamations 11046–11048, as modified) 50%
    Applies to goods from
    Canada
    In force
    from 22 August 2026
    Legal act
    HTSUS 9903.03.14

Subdivisions

  1. 8906.90.00 Other Free
  2. 8906.90.00.10 Hulls t, No.
  3. 8906.90.00.90 Other No.

Same subheading in other tariffs

8906.90 Other vessels, including warships and lifeboats other than: other

UK Free Third-country duty 3 tariff lines EU Free – 2.7% Third-country duty 3 tariff lines · average 1.5% Türkiye Free – 2.7% Third-country duty 3 tariff lines · average 1.5% Canada Free – 25% Third-country duty 4 tariff lines · average 16.3% Mexico 10% Third-country duty 1 tariff line Brazil 20% Third-country duty 1 tariff line Argentina 12.6% Third-country duty 2 tariff lines Peru Free Third-country duty 2 tariff lines New Zealand Free – 5% Third-country duty 4 tariff lines · average 3.8% Japan Free Third-country duty 2 tariff lines Taiwan Free Third-country duty 3 tariff lines GCC Free Third-country duty 6 tariff lines Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 2 tariff lines North Macedonia 15% Third-country duty 3 tariff lines Nigeria 10% Third-country duty 1 tariff line

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N324893 U.S. CBP 7 April 2022 · 8906.90.00.10

    The tariff classification of a boat hull from the Netherlands.

Legal notes

Note

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 if it does not have the essential character of a vessel of a particular kind.

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.

Chapter notes: Chapter 89 →

HTS code 8906.90.00 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 8906.90 (other vessels, including warships and lifeboats other than: other).

The general duty is free.

2 statistical sub-lines below it are used in the declaration.

For the same subheading, the UK duty is free, the EU duty is 0%–2.7%, the Türkiye duty is 0%–2.7%, the Canada duty is 0%–25%, the Mexico duty is 10%, 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 15% and the Nigeria duty is 10%.

The United States imported goods of subheading 8906.90 worth US$64m in 2024; the largest supplier was Mexico, and the United Kingdom ranked 6th with US$2m.

Questions and answers

What is the USA import duty for HTS code 8906.90.00?

The general duty in the Harmonized Tariff Schedule of the United States is free. 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 8906.90 as a whole, the largest supplier in 2024 was Mexico (US$12m), followed by Germany.

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Typical products

Everyday names, not part of the legal text.