HS 890190 Other vessels for the transport of goods and other vessels for the transport of both persons and goods
Quick Answer: Vessels for the transport of goods and other vessels for the transport of both persons and goods, classified under HS code 890190, enter the UK duty-free, the EU at rates up to 1.70% ad valorem, and the US duty-free. This classification encompasses a broad range of watercraft not specifically covered by other headings within Chapter 89, such as specialized cargo carriers or combined passenger-freight ferries. Importers should verify specific national tariff treatments as rates can vary based on origin and specific vessel type. According to CustomTariffs, careful review of the applicable subheadings within 890190 is crucial for accurate declaration and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8901901000 | 0.00 % | — | — |
| 8901900000 | — | — | — |
| 8901909000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8901900000 | — | — | — |
| 8901901000 | 0.00 % | — | — |
| 8901909000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8901900000 | 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 890190 cover?
This subheading covers vessels specifically designed for the transport of goods, which do not fall under more specific classifications within Heading 8901, and also encompasses vessels designed for the simultaneous or interchangeable transport of both persons and goods. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category includes a broad range of cargo ships, ferries, and other watercraft where the primary function is the carriage of merchandise or a combination of passengers and cargo, as distinguished from specialized vessels like tankers or bulk carriers. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC database provide further detail on the scope, often referencing the vessel's construction and intended use.
What falls outside HS 890190?
The following products are excluded from HS 890190: vessels exclusively for the transport of persons (classified under 890110), specialized vessels like fishing vessels (Chapter 8902), warships (Chapter 8906), and pleasure craft (Chapter 8903). Vessels designed primarily for towing or pushing other vessels, such as tugs and push boats, are also typically classified elsewhere. Furthermore, floating structures not designed for navigation, such as floating docks or platforms, are generally excluded from this heading.
What are common classification mistakes for HS 890190?
A common error is misinterpreting the primary function of a vessel. For instance, a vessel that can carry both passengers and goods might be incorrectly classified if its primary design or operational purpose leans heavily towards one function over the other, or if it falls under a more specific heading. Another mistake involves classifying specialized cargo vessels, such as oil tankers or gas carriers, under this general subheading when they belong to more specific categories within Heading 8901 or other headings. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial.
How should importers classify products under HS 890190?
The correct procedure for classifying vessels under HS 890190 involves a thorough examination of the vessel's specifications, including its design, construction, and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country (e.g., the USITC HTS, EU TARIC, or UK Trade Tariff) and the WCO HS Explanatory Notes. Key factors include whether the vessel is primarily for goods transport, or a combination of goods and persons, and whether it fits a more specific classification. Obtaining detailed technical documentation from the manufacturer is essential for accurate classification.
How is the duty calculated for products under HS 890190?
A 15,000 gross tonnage cargo ferry, declared at a customs value of $5,000,000 USD, would attract a US duty of $0.00. This is because the US Harmonized Tariff Schedule (HTS) lists a Most Favored Nation (MFN) duty rate of Free for vessels under HS 890190. Therefore, the calculation is 0% × $5,000,000 = $0.00. This rate is published in the USITC Harmonized Tariff Schedule, specifically under HTSUS 8901.90.0000.
Which trade agreements reduce duties for HS 890190?
Several free trade agreements may reduce the applicable duty rate for HS 890190, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying vessels originating from Canada or Mexico. The EU-UK Trade and Cooperation Agreement also provides for a Free duty rate for eligible goods. To claim these preferential rates, importers typically need to provide a self-certified origin statement for USMCA, or an EUR.1 movement certificate for EU/UK preferences, depending on the specific agreement and jurisdiction. Originating countries benefiting from these agreements are primarily Canada, Mexico, and the United Kingdom.
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FAQ
What are the typical import duty rates for HS code 890190, covering 'Other vessels for the transport of goods and other vessels for the transport of both persons and goods'?
The import duty rates for HS code 890190 vary significantly by country. For instance, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 0.00%. In the European Union, the TARIC system generally applies a 0.00% duty rate for this classification. The UK Trade Tariff also lists a 0.00% duty rate. However, it is crucial to consult the specific tariff schedule of the importing country at the time of import, as rates can change and preferential agreements may apply.
How is the duty for a vessel classified under HS 890190 calculated, and can you provide an example?
The duty calculation for vessels under HS 890190 is typically based on an ad valorem rate, meaning a percentage of the vessel's value. For example, if a vessel classified under 890190 has a customs value of $5,000,000 USD and the applicable MFN duty rate is 0.00%, the duty amount would be calculated as: 0.00% of $5,000,000 = $0.00. If a hypothetical duty rate of 1.70% were applicable, the duty would be: 1.70% * $5,000,000 = $85,000.00. Always verify the specific duty rate and valuation rules in the destination country's tariff.
What documentation is typically required when importing vessels under HS code 890190?
Importing vessels under HS code 890190 requires comprehensive documentation. Key documents usually include a commercial invoice detailing the vessel's sale and value, a bill of lading or air waybill for transport, a certificate of origin to determine preferential duty treatment, and a detailed specification sheet for the vessel. Depending on the country of import, additional documents such as proof of ownership, registration papers, safety certificates, and potentially an import declaration or customs bond may be necessary. Consult the customs authority of the importing country for a definitive list.
Are there specific classification criteria that distinguish HS 890190 ('Other vessels for the transport of goods and other vessels for the transport of both persons and goods') from other vessel classifications?
Yes, HS code 890190 is a residual category for vessels not specifically classified elsewhere in Chapter 89. It applies to vessels primarily designed for the transport of goods, or for the combined transport of persons and goods, where they do not fit into more specific headings like those for tankers (8901.20), bulk carriers (8901.30), or passenger ships (8901.10). The key is the vessel's principal function and design. If a vessel's primary purpose is carrying cargo, or a mix of cargo and passengers, and it's not a specialized type covered by other headings, it would likely fall under 890190. The World Customs Organization (WCO) Explanatory Notes provide further guidance on distinguishing these categories.
How do trade agreements, such as Free Trade Agreements (FTAs), impact the duty rates for HS code 890190?
Trade agreements can significantly reduce or eliminate import duties for goods originating from partner countries. For HS code 890190, if a vessel qualifies as originating from a country that has an FTA with the importing country, it may be eligible for preferential duty rates, often resulting in 0.00% duty. For example, under certain FTAs the US has, vessels meeting rules of origin could enter duty-free. Importers and customs brokers must ensure they have a valid Certificate of Origin and that the vessel meets all stipulated rules of origin criteria to claim preferential treatment. Always verify the specific provisions of the relevant trade agreement.