HS 890110 Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds
Quick Answer: Cruise ships, excursion boats, and similar vessels principally designed for the transport of persons, along with ferry-boats of all kinds, imported under HS 890110 enter the UK duty-free, the EU at 0.00% or 1.70% ad valorem depending on specific classification, and the US duty-free. This classification encompasses a broad range of passenger-carrying watercraft, from large cruise liners to smaller ferry services. Importers and customs brokers should note that while duty rates are generally low, specific vessel specifications and intended use can influence the final tariff application. CustomTariffs aggregates this data, highlighting the generally favorable duty treatment for these specialized vessels across major markets.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8901100000 | — | — | — |
| 8901101000 | 0.00 % | — | — |
| 8901109000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8901100000 | — | — | — |
| 8901101000 | 0.00 % | — | — |
| 8901109000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8901100000 | Free | — | ["No."] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 890110 cover?
This subheading covers cruise ships, excursion boats, and similar vessels specifically designed and constructed for the primary purpose of transporting passengers for leisure or sightseeing. It also includes ferry-boats of all types, regardless of their propulsion system, intended for the regular transport of passengers and/or vehicles across bodies of water. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, the key criterion is the principal design for passenger carriage, distinguishing them from cargo vessels or specialized craft.
What falls outside HS 890110?
The following products are excluded from HS 890110: vessels primarily designed for the transport of goods, such as cargo ships, tankers, and container ships, even if they can carry a small number of passengers. Also excluded are specialized vessels like tugboats, fishing vessels, icebreakers, warships, and pleasure yachts not principally designed for commercial passenger transport. For instance, a research vessel with limited passenger accommodation would not fall under this subheading, nor would a floating hotel that is not self-propelled and is considered a structure rather than a vessel.
What are common classification mistakes for HS 890110?
A common error is misinterpreting the "principally designed for the transport of persons" criterion. Importers may mistakenly classify vessels that have secondary passenger facilities but are primarily intended for other purposes, such as offshore support vessels or floating production, storage, and offloading (FPSO) units. Adherence to General Interpretative Rule 1 (GIR 1) and the specific wording of the heading and subheading is crucial, ensuring the vessel's primary function dictates its classification, not incidental features.
How should importers classify products under HS 890110?
The correct procedure for classifying vessels under HS 890110 involves a thorough examination of the vessel's design specifications, intended use, and operational characteristics. Importers and customs brokers must consult the official nomenclature and relevant Explanatory Notes. Key considerations include the vessel's passenger capacity relative to its overall size and purpose, and whether its primary function is commercial passenger transport. Reviewing builder's certificates and operational manuals can provide essential evidence for accurate classification.
How is the duty calculated for products under HS 890110?
A newly constructed 50,000 gross tonnage cruise ship, declared at a customs value of $250,000,000 USD, would attract a US duty of $0 USD. This is because, according to the USITC Harmonized Tariff Schedule (HTS), vessels of this nature are generally exempt from duty when imported into the United States, reflecting a policy to support the domestic shipbuilding and maritime industries. The applicable MFN duty rate for such a vessel is 0% ad valorem, resulting in a duty calculation of 0% × $250,000,000 = $0.
Which trade agreements reduce duties for HS 890110?
Several free trade agreements may reduce the applicable duty rate for HS 890110, including the United States-Mexico-Canada Agreement (USMCA), which can lead to a preferential rate of Free for qualifying vessels originating from Canada or Mexico. For EU member states, the EU-UK Trade and Cooperation Agreement may offer preferential rates, potentially Free, for vessels originating from the UK. To claim these preferences, importers typically require a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU/UK preferences, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 890110 (Cruise ships, excursion boats, ferry-boats)?
Import duty rates for HS code 890110 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 0.00%. Many other countries also offer duty-free entry for these types of vessels. It is crucial to consult the specific tariff schedule of the destination country for accurate and up-to-date duty information. For instance, the UK Trade Tariff lists this code as 'Free' for goods from the EU and other preferential partners, but a standard rate may apply otherwise.
What specific criteria determine if a vessel falls under HS code 890110?
HS code 890110 covers 'Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds'. The key classification criterion is the principal design and function of the vessel. 'Principally designed for the transport of persons' means that the primary purpose of the vessel is to carry passengers, rather than cargo. Cruise ships and excursion boats are designed for leisure travel, while ferry-boats are designed for regular transport of persons (and often vehicles) across bodies of water. Vessels primarily designed for cargo transport, fishing, or military purposes would be classified under different HS headings.
Are there specific documentation requirements when importing vessels under HS code 890110?
Yes, importing vessels under HS code 890110 typically requires comprehensive documentation. This usually includes a Bill of Lading or Air Waybill, commercial invoice detailing the vessel's value, construction, and specifications, a packing list, and a certificate of origin. Additionally, specific maritime documentation such as the vessel's registration papers, tonnage certificate, and classification society certificates may be required by customs authorities and maritime administrations. Importers should verify the exact requirements with the customs authority of the importing country.
How are import duties calculated for HS code 890110 if a duty rate applies?
If a duty rate applies to HS code 890110, it is typically calculated on an ad valorem basis, meaning a percentage of the vessel's value. For example, if a country imposes a 1.70% ad valorem duty and a cruise ship is valued at $50,000,000 USD, the duty would be calculated as: $50,000,000 (Value) × 1.70% (Duty Rate) = $850,000 USD (Duty Amount). It is important to note that the 'value' used for duty calculation is usually the customs value, which may include costs like freight and insurance to the point of importation.
Do trade agreements, such as USMCA or EU trade deals, impact the duty rates for HS code 890110?
Trade agreements can significantly impact duty rates for HS code 890110. For instance, under the United States-Mexico-Canada Agreement (USMCA), vessels traded between these countries may benefit from preferential duty rates, often resulting in duty-free entry if rules of origin are met. Similarly, the European Union has numerous free trade agreements with third countries that can reduce or eliminate duties on imported vessels. Importers must ensure that the vessel meets the specific rules of origin stipulated in the relevant trade agreement to qualify for preferential treatment. Consulting the official customs resources of the importing country, such as the USITC for the US or the EU TARIC database for the EU, is essential to determine eligibility and applicable rates.