8901.90.00.00 - Other vessels for the transport of goods and other vessels for the transport of both persons and goods 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 8901.90.00.00, encompasses a broad range of vessels primarily designed for the transportation of goods or for the combined transport of both persons and goods, excluding those specifically classified under other subheadings within heading 8901. This includes, but is not limited to, various types of cargo vessels, barges, and multi-purpose vessels that do not fit the more specialized descriptions of tankers, refrigerated vessels, or those principally designed for passenger transport. The key criterion for classification here is the vessel's fundamental purpose and design for moving cargo, whether solely goods or a mix of passengers and goods.
It is crucial to differentiate this category from its siblings. Subheading 8901.10.00.00 covers cruise ships, excursion boats, and ferry boats, which are principally designed for carrying passengers. Subheading 8901.20.00.00 is exclusively for tankers, vessels built to transport liquids in bulk. Similarly, subheading 8901.30.00.00 pertains to refrigerated vessels, but only those not already classified as tankers. Therefore, 8901.90.00.00 serves as a residual category for vessels whose primary function is the transport of goods or a mixed capacity for goods and persons, where a more specific classification is not applicable.
As a leaf node within the HTS, this subheading does not have further subdivisions. Classification decisions under 8901.90.00.00 will therefore rely heavily on the detailed descriptions and the intent of the vessel's design. For instance, a general cargo ship, a livestock carrier, or a floating crane with transport capabilities would likely fall under this classification if they do not meet the specific criteria of the preceding subheadings. The absence of further breakdown emphasizes the importance of carefully assessing the primary operational purpose of the vessel.