HS 890130 Refrigerated vessels, other than those of subheading 8901 20
Quick Answer: Refrigerated vessels, other than those of subheading 8901 20, enter the UK duty-free, the EU at 0.00% or 1.70% ad valorem, and the US duty-free. This HS code specifically covers ships and other vessels designed for the transport of refrigerated goods, such as liquefied gases or chilled foodstuffs, excluding those primarily for fishing or processing. Importers should note that while the Most Favored Nation (MFN) rates in the US and UK are currently free, specific trade agreements or origin rules could influence final duty liability. According to CustomTariffs data, the EU's tariff structure may include a preferential rate depending on the origin of the goods. Careful verification of the specific vessel's design and intended cargo is crucial for accurate classification and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8901300000 | — | — | — |
| 8901301000 | 0.00 % | — | — |
| 8901309000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8901300000 | — | — | — |
| 8901301000 | 0.00 % | — | — |
| 8901309000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8901300000 | 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 890130 cover?
This subheading covers refrigerated vessels specifically designed for the transport of perishable goods, such as fish, meat, or fruit, which are equipped with refrigeration systems to maintain low temperatures. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category excludes vessels primarily for other purposes that may have incidental cooling capabilities. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide detailed interpretations, confirming that these are dedicated cargo ships with integrated cooling technology.
What falls outside HS 890130?
The following products are excluded from HS 890130: vessels primarily designed for passenger transport with onboard refrigeration for provisions, icebreakers, and general cargo ships without specialized cooling systems. For instance, a cruise ship with a freezer for its galley would not be classified here, nor would a bulk carrier. Vessels designed for the transport of liquefied gases, even if refrigerated, fall under other specific headings, such as 2711 or 8901.20 for liquefied gas tankers.
What are common classification mistakes for HS 890130?
A common error is misclassifying general cargo vessels that possess some form of cooling equipment for crew provisions or a small refrigerated hold for specific cargo, but are not primarily designed as refrigerated transport. According to General Rule of Interpretation (GRI) 3(b), when goods are classifiable by two or more headings, the heading which provides the most specific description shall be preferred. Refrigerated vessels are a specific type of vessel, and their primary function dictates their classification.
How should importers classify products under HS 890130?
The correct procedure for classifying a vessel under HS 890130 involves a thorough examination of its design, purpose, and installed equipment. Importers and customs brokers must verify that the vessel is specifically constructed and equipped for the refrigerated transport of cargo. This requires reviewing the vessel's specifications, construction certificates, and operational documentation to confirm the presence and primary function of its refrigeration systems for cargo preservation.
How is the duty calculated for products under HS 890130?
A refrigerated cargo vessel, the "Arctic Reefer," declared at a customs value of $15,000,000 USD, would attract a US duty of $0 USD if it qualifies for duty-free entry under specific provisions or if the MFN rate is 0%. However, if a hypothetical MFN duty rate of 0.5% ad valorem were applicable, the duty would be $75,000 USD (0.5% × $15,000,000). This calculation is based on the ad valorem rate published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 890130?
Several free trade agreements may reduce the applicable duty rate for HS 890130, including the United States-Mexico-Canada Agreement (USMCA) and the Generalized System of Preferences (GSP) for certain developing countries. Under USMCA, qualifying vessels originating from Canada or Mexico would be Free. For GSP beneficiaries, the preferential rate could be Free, contingent upon the vessel's origin. Documentation required typically includes a USMCA Certificate of Origin or a GSP Form A, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 890130 (Refrigerated vessels)?
For HS code 890130, the Most Favored Nation (MFN) duty rate in the United States is 0.00%. Many preferential trade agreements also offer duty-free entry. For example, under the US-Korea Free Trade Agreement (KORUS FTA), refrigerated vessels originating from South Korea are also admitted duty-free. Always verify the specific origin and applicable trade agreement for the most accurate duty assessment.
How is the import duty for HS code 890130 calculated if a duty were applicable?
While the MFN rate for HS 890130 is currently 0.00% in the US, if a duty were applicable, it would typically be an ad valorem rate (a percentage of the value) or a specific rate (a fixed amount per unit). For instance, if a hypothetical duty rate of 1.70% ad valorem applied to a refrigerated vessel valued at $10,000,000, the duty would be calculated as: 1.70% of $10,000,000 = $170,000. The value used for duty calculation is generally the entered value, which includes the cost of the vessel, insurance, and freight (CIF).
What are the key classification criteria for HS code 890130?
HS code 890130 covers 'Refrigerated vessels, other than those of subheading 8901 20'. The primary classification criterion is the vessel's function: it must be specifically designed or equipped for the carriage of refrigerated cargo. This distinguishes it from general cargo vessels or specialized vessels like LNG carriers (which fall under 8901 20). The vessel's construction, insulation, and internal systems for maintaining low temperatures are key indicators. Documentation such as the vessel's specifications, classification certificates from maritime authorities, and cargo manifests are crucial for confirming classification.
What documentation is typically required when importing a refrigerated vessel under HS code 890130?
When importing a refrigerated vessel classified under HS 890130, importers and customs brokers should be prepared to provide several key documents. These include the original Bill of Lading, a Commercial Invoice detailing the vessel's value, origin, and specifications, and a detailed Packing List if applicable to any equipment or components. Crucially, a Certificate of Origin is required to claim preferential duty rates under trade agreements. Maritime authorities' certificates confirming the vessel's classification and seaworthiness, along with its technical specifications demonstrating its refrigerated capacity, are also vital for customs verification.
Do trade agreements significantly impact the duty rates for HS code 890130?
Yes, trade agreements can significantly impact duty rates, although for HS code 890130, the base MFN rate in many major economies like the US is already 0.00%. However, for countries where a duty might apply, trade agreements often provide for duty-free or reduced-duty entry for goods originating from partner countries. For example, if a refrigerated vessel originates from a country with a Free Trade Agreement (FTA) with the importing country, and that FTA covers vessels, duty-free entry would be the standard. It is essential for importers to confirm the origin of the vessel and the specific provisions of any applicable trade agreement to leverage these benefits.