8901.30.00.00 - Refrigerated vessels, other than those of subheading 8901.20

Subheading 8901.30.00.00 specifically classifies refrigerated vessels designed for the transport of goods. These vessels are equipped with specialized refrigeration systems to maintain a controlled temperature for perishable cargo, such as foodstuffs, pharmaceuticals, or other temperature-sensitive materials. The key defining characteristic is the presence and function of their refrigeration machinery for the purpose of cargo preservation during transit.

This category is distinguished from its siblings by its primary function and specialized equipment. Unlike cruise ships, excursion boats, and ferries under subheading 8901.10.00.00, which are designed for passenger transport, or tankers under subheading 8901.20.00.00, which carry bulk liquids, vessels classified under 8901.30.00.00 are dedicated to the refrigerated carriage of goods. It also differs from other vessels for goods transport in subheading 8901.90.00.00 by the explicit requirement for refrigeration capabilities as a core design feature.

As a leaf node, 8901.30.00.00 does not have further subcategories. Therefore, classification within this subheading relies on the physical characteristics of the vessel, primarily the existence and operational capability of its refrigeration plant, and its principal design purpose for transporting refrigerated cargo. Examples would include reefer ships specifically built with insulated holds and cooling systems for carrying produce, fish, or other temperature-controlled commodities.