8901.20.00.00 - Tankers

This HTS classification, 8901.20.00.00, specifically designates "Tankers" within the broader category of vessels for the transport of persons or goods. Tankers are specialized ships designed and constructed for the carriage of bulk liquid cargo. Their primary distinguishing feature is their internal structure, which consists of a series of tanks or holds designed to contain liquids safely during transit. This includes a wide array of liquid cargoes, such as crude oil, petroleum products, chemicals, liquefied gases, and even specialized products like vegetable oils or molten sulfur.

It is important to differentiate tankers from other vessels classified under heading 8901. Unlike cruise ships or ferry boats (8901.10.00.00) which are primarily for passenger transport, or general cargo ships and barges (8901.90.00.00) which carry a variety of goods in separate holds or containers, tankers are dedicated to the efficient and safe transport of homogeneous liquid bulk. Furthermore, while refrigerated vessels (8901.30.00.00) also transport specific types of cargo, this subheading specifically excludes refrigerated vessels, indicating that 8901.20.00.00 covers tankers for non-refrigerated or otherwise differently specified liquid cargoes.

As this is a leaf node within the HTS classification system, there are no further subcategories under 8901.20.00.00. Therefore, classification within this heading relies solely on identifying a vessel as a "tanker" based on its construction and intended purpose for the carriage of bulk liquids. Classification decisions should focus on the vessel's design, tank configurations, pumping systems, and historical usage to confirm its designation as a tanker for customs purposes.