8907 - Other floating structures (for example, rafts, tanks, cofferdams, landing-stages, buoys and beacons):

Heading 8907 encompasses a diverse range of floating structures not specifically classified elsewhere within Chapter 89. This category includes, but is not limited to, items such as rafts, floating tanks, temporary structures used to control water flow (cofferdams), platforms for mooring or landing (landing-stages), and navigational aids like buoys and beacons. The defining characteristic for inclusion in this heading is their function as floating devices, regardless of their primary material or specific application, provided they are not considered vessels or boats under other headings.

Unlike headings for vessels (e.g., 8901-8906) which are designed for navigation and transport, or specialized floating structures like houseboats, heading 8907 is reserved for simpler, often stationary or utility-oriented floating apparatus. While siblings in Chapter 01 cover live animals and other chapters in Section XVII address different modes of transport, 8907 focuses exclusively on non-propelled or primarily functional floating constructions. Its purpose is to provide buoyancy and utility on water, often in a supporting or navigational capacity rather than for sustained transit.

Within heading 8907, further subdivision exists to distinguish between inflatable and non-inflatable structures. Subheading 8907.10.00 specifically covers inflatable rafts, highlighting their construction and mode of deployment. The residual subheading, 8907.90.00, accounts for all other floating structures that fall within the scope of heading 8907 but are not inflatable, encompassing a broad array of non-inflatable rafts, tanks, cofferdams, landing-stages, buoys, and beacons not detailed in the inflatable category.