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HS Heading 8901 : Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods

HEADING DEFINITION & DISAMBIGUATION

HS Heading 8901 encompasses cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods. It classifies 4 6-digit WCO subheadings within Chapter 89 under the Harmonized System [USITC HTS 2026].

Chapter

Ch 89

Heading

8901

Subheadings

4 HS6

Status

Verified 2026

Subheadings Under Heading 8901

HS Code	WCO 6-Digit Subheading Description	Chapter	Operational Package
8901.10	Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry boats of all kinds	89	View 8901.10 Package →
8901.20	Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods, Tankers	89	View 8901.20 Package →
8901.30	Refrigerated vessels, other than those of subheading 8901.20	89	View 8901.30 Package →
8901.90	Other vessels for the transport of goods and other vessels for the transport of both persons and goods	89	View 8901.90 Package →

DISAMBIGUATION & CLASSIFICATION GUIDE

How to Select the Correct Subheading Under Heading 8901

Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.

Official Primary Sources & Authority References

USITC HTS Heading 8901 ↗

United States International Trade Commission official Harmonized Tariff Schedule.

CBP CROSS Rulings ↗

CBP e-Rulings database for Heading 8901 precedent rulings.

WCO Nomenclature ↗

World Customs Organization Harmonized System 2022 nomenclature standard.

U.S. Census Foreign Trade ↗

U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.

Heading 8901 Frequently Asked Questions (FAQ)

What commercial articles are grouped under HS Heading 8901?

HS Heading 8901 covers Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods, grouping 4 6-digit WCO subheadings.

How are 6-digit subheadings structured under Heading 8901?

Subheadings under Heading 8901 range from 8901.11 to 8901.90, classifying goods by processing state, origin, or material composition.

What is the representative US import duty rate for Heading 8901?

US MFN general duty rates for Heading 8901 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.

Are Section 301 tariffs applicable to goods under Heading 8901?

Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).

What PGA message set flags apply to Heading 8901?

Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.

How do I distinguish between subheadings under Heading 8901?

Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.

Can goods under Heading 8901 enter duty-free under USMCA?

Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.

What is the Section 321 de minimis limit for Heading 8901?

Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.

What documents are required for formal customs entry of Heading 8901?

Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.

How can an importer get a binding CBP classification ruling for Heading 8901?

Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.