HS 890400 Tugs
Quick Answer: Tugs imported under HS 890400 enter the UK duty-free, the US duty-free, and the EU at rates up to 1.70% ad valorem. This Harmonized System (HS) code specifically covers vessels designed for towing or pushing other vessels, such as barges or ships, within ports, harbors, or along inland waterways. These are specialized craft essential for maritime logistics and port operations. Importers should note that while duty rates are generally low, specific national regulations regarding vessel registration and safety standards may apply. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8904009100 | 0.00 % | — | — |
| 8904009900 | 0.00 % | — | — |
| 8904001000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8904001000 | 0.00 % | — | — |
| 8904009100 | 0.00 % | — | — |
| 8904009900 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8904000000 | 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 890400 cover?
This subheading covers "Tugs," as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. These are vessels specifically designed and equipped for towing other vessels or floating objects. According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this classification applies to vessels primarily intended for assisting larger ships in harbors, canals, or open seas, or for towing barges and other craft. Their construction emphasizes powerful engines and robust towing gear.
What falls outside HS 890400?
The following products are excluded from HS 890400: vessels primarily designed for other purposes, even if they possess some towing capability. This includes general cargo ships, fishing vessels, or ferries that might occasionally tow a disabled craft. Furthermore, specialized craft like salvage vessels or offshore supply vessels, while involved in maritime operations, are classified under different headings based on their primary function and equipment, typically within Chapter 89.
What are common classification mistakes for HS 890400?
A common error is misclassifying vessels that have a secondary towing function but are primarily designed for other operations, such as certain types of workboats or pilot vessels. According to General Rule of Interpretation (GRI) 3(b), when goods are classifiable under two or more headings, classification is determined by the essential character of the goods. If a vessel's primary design and purpose are not towing, it should not be classified under 890400, even if it has towing equipment.
How should importers classify products under HS 890400?
The correct procedure for classifying vessels as "Tugs" under HS 890400 involves a thorough examination of the vessel's design, specifications, and intended use. Importers and customs brokers must consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and refer to explanatory notes from the WCO. Key factors include engine power, hull design, and the presence and type of towing equipment, ensuring the primary function is indeed towing.
How is the duty calculated for products under HS 890400?
A tugboat weighing 500 gross tons and declared at a customs value of $2,000,000 USD would attract a US duty of $100,000. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($2,000,000 × 0.05 = $100,000). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 890400?
Several free trade agreements may reduce the applicable duty rate for HS 890400, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying tugs originating from Canada or Mexico may be eligible for a duty rate of Free. To claim this preference, a self-certified origin statement is typically required, detailing the origin of the goods and compliance with the agreement's rules of origin. Specific documentation requirements can vary by jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 890400 (Tugs)?
The duty rates for HS code 890400 (Tugs) vary significantly by country. For example, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 0.00%. In the European Union, under the TARIC system, the autonomous duty rate is also 0.00%. The UK Trade Tariff also lists a 0.00% duty rate for most origins. However, it is crucial to consult the specific tariff schedule of the importing country and consider any applicable trade agreements or preferential rates, as these can influence the final duty liability.
What specific criteria define a vessel as a 'tug' under HS code 890400?
According to the Explanatory Notes to the Harmonized System (HS) provided by the World Customs Organization (WCO), HS code 890400 covers 'Tugs and pusher craft'. Tugs are vessels specifically designed and equipped for towing or pushing other vessels or floating structures. Key characteristics often include powerful engines relative to their size, robust construction, and specialized towing equipment such as winches and towing bitts. Vessels primarily engaged in other activities, even if they perform occasional towing, may not be classified under this heading.
What documentation is typically required for importing tugs under HS code 890400?
Importing a tug under HS code 890400 generally requires comprehensive documentation. This includes a commercial invoice detailing the vessel's value, specifications, and origin; a bill of lading or air waybill; a detailed packing list; and a certificate of origin. Additionally, specific maritime documentation such as the vessel's registration papers, classification society certificates, and proof of compliance with safety and environmental regulations (e.g., International Convention for the Safety of Life at Sea - SOLAS, International Convention for the Prevention of Pollution from Ships - MARPOL) may be required by the importing country's maritime authorities and customs.
How are duties calculated for HS code 890400, and can you provide an example?
Duties for HS code 890400 are typically calculated on an ad valorem basis (a percentage of the vessel's value) or sometimes on a specific basis (per unit of weight or measurement). For instance, if a country applies a 1.70% ad valorem duty rate on imported tugs, and a tug is valued at $500,000 USD, the import duty would be calculated as: $500,000 (Value) × 1.70% (Duty Rate) = $8,500 USD. It is essential to verify the exact duty rate and the basis of calculation (value, weight, etc.) from the importing country's official tariff schedule.
Do trade agreements, such as Free Trade Agreements (FTAs), commonly affect the duty rates for HS code 890400?
Yes, trade agreements can significantly impact duty rates for HS code 890400. For example, under the USMCA (United States-Mexico-Canada Agreement), goods originating from Canada or Mexico may benefit from preferential duty rates, often resulting in 0.00% duty. Similarly, many other Free Trade Agreements (FTAs) between countries or blocs (like the EU's agreements with various partners) can reduce or eliminate duties on qualifying goods. Importers must ensure the tug meets the rules of origin stipulated in the relevant FTA to claim preferential treatment and must provide the necessary proof of origin documentation.