HS 890590 Other

Quick Answer: Vessels and other craft imported under HS 890590 enter the UK duty-free, the EU at rates up to 1.70% ad valorem, and the US at rates up to 35% ad valorem, with some lines entering duty-free. This residual classification applies to vessels and craft not specifically covered by other headings within Chapter 89 of the Harmonized System, such as specialized craft or those not fitting into categories like warships, aircraft carriers, or other vessels for breaking up. Importers should carefully review the specific subheadings within 890590 for each jurisdiction, as duty rates can vary significantly. CustomTariffs aggregates this data, highlighting the need for precise classification to ensure compliance and optimize duty payments.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8905900000 — — —
8905901000 0.00 % — —
8905909000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8905900000 — — —
8905901000 0.00 % — —
8905909000 1.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
8905901000 Free — ["t","No."]
890590 — — —
8905905000 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?

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What products does HS 890590 cover?

This subheading covers "other" vessels and floating structures not specifically enumerated in the preceding subheadings of heading 8905. According to the World Customs Organization's Harmonized System Nomenclature, this includes specialized vessels like cable layers, research vessels, and certain types of barges or pontoons not classified elsewhere. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further clarification, generally indicating that items intended for navigation or flotation, but not fitting the descriptions of light vessels, fire-floats, dredgers, or floating cranes, fall here. For instance, a specialized floating platform for scientific research would likely be classified under this code if it doesn't meet the criteria for other specific headings.

What falls outside HS 890590?

The following products are excluded from HS 890590: vessels specifically classified under subheadings 8905.10 (Dredgers), 8905.20 (Floating cranes), 8905.90.0000 (Light-vessels, fire-floats, dredgers, floating cranes and other vessels for navigating, but not for carrying goods or persons), and 8905.90.1000 (Light-vessels, fire-floats, floating cranes and other vessels for navigating, but not for carrying goods or persons). Additionally, any floating structures not intended for navigation or flotation, such as purely static offshore platforms for resource extraction, or components of vessels not yet assembled into a functional unit, would be classified elsewhere, often under headings related to machinery or construction materials.

What are common classification mistakes for HS 890590?

A common error is misinterpreting the "other" designation as a catch-all for any floating object. General Interpretative Rule 1 of the Harmonized System emphasizes that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Importers may incorrectly classify specialized research vessels or construction barges under this code when they might more accurately fit into a more specific subheading if one exists within heading 8905 or even a different chapter if their primary function is not navigation. For example, a vessel primarily used as a mobile workshop might be misclassified here instead of under machinery headings if its navigational capacity is secondary.

How should importers classify products under HS 890590?

The correct procedure for classifying products under HS 890590 involves a thorough examination of the vessel's design, purpose, and capabilities. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the explanatory notes for heading 8905. Key considerations include whether the vessel is designed for navigation, its specific function (e.g., research, cable laying), and if it is not explicitly covered by more specific subheadings within 8905. Obtaining detailed technical specifications and a manufacturer's declaration is crucial for accurate classification.

How is the duty calculated for products under HS 890590?

A specialized research vessel weighing 500 metric tons and declared at a customs value of $5,000,000 USD would attract a US duty of $250,000. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, as published in the USITC Harmonized Tariff Schedule for subheading 8905.90.0000. The calculation is: 5% of $5,000,000 = $250,000. It is important to note that specific national tariffs may vary, and other factors like origin and trade agreements can influence the final duty amount.

Which trade agreements reduce duties for HS 890590?

Several free trade agreements may reduce the applicable duty rate for HS 890590, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from designated developing countries, such as Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, depending on the specific agreement and importing jurisdiction's requirements.

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Which HS Codes Are Related?

HS 890690 HS 890790 HS 870590 HS 690590 HS 890399 HS 920590

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What is the import duty for HS code 890590 (Other vessels and floating structures)?

The import duty for HS code 890590, which covers 'Other' vessels and floating structures not specified elsewhere in heading 8905, varies by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 0.00%. In the EU, under TARIC, the rate can also be 0.00% for many origins, but specific trade agreements or origin rules may apply. The UK Trade Tariff also lists a 0.00% duty rate for this code. Always consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty rates, as these can change and depend on the country of origin.

How is the duty calculated for HS 890590 if a duty were applicable?

While many countries currently list a 0.00% duty for HS 890590, if a duty were applicable (e.g., a specific rate or a higher ad valorem rate under certain trade conditions), it would typically be calculated based on either the value of the goods (ad valorem) or their weight/quantity (specific duty), or a combination thereof. For instance, if a hypothetical duty rate of 1.70% ad valorem applied to a vessel valued at $1,000,000, the duty would be $1,000,000 * 0.0170 = $17,000. If a specific duty of $50 per tonne applied to a 500-tonne structure, the duty would be 500 tonnes * $50/tonne = $25,000. The basis for calculation is always detailed in the importing country's tariff schedule.

What documentation is typically required when importing goods classified under HS 890590?

When importing vessels or floating structures under HS 890590, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the nature of the 'other' vessel or floating structure, additional documents may be necessary. This could include proof of ownership, registration documents, classification society certificates (if applicable, e.g., for specialized offshore structures), and potentially permits or licenses from maritime authorities or environmental agencies. Importers should verify specific requirements with customs authorities in the destination country.

Are there preferential duty rates available for HS 890590 under trade agreements?

Yes, preferential duty rates may be available for HS code 890590 depending on the trade agreements between the exporting and importing countries. For example, goods originating from countries that are part of the EU's preferential trade agreements might benefit from reduced or zero duties when imported into the EU. Similarly, the US has Free Trade Agreements (FTAs) with various countries that could impact duty rates. To claim preferential treatment, importers must provide proof of origin, such as a certificate of origin, and ensure the goods meet the rules of origin stipulated in the relevant trade agreement. The specific benefit and requirements are detailed in the respective trade agreements and the importing country's tariff system (e.g., USITC for the US, TARIC for the EU, UK Trade Tariff for the UK).

What defines an 'Other' vessel or floating structure under HS 890590?

HS code 890590 is a residual category for vessels and floating structures that do not fit into the more specific subheadings of heading 8905 (which includes light-vessels, fire-floats, dredgers, floating cranes, and other vessels the primary function of which is, through some mechanical or apparatus on board, a function other than moving from place to place). Therefore, 'Other' typically covers specialized floating platforms, barges not elsewhere specified, pontoon bridges, floating stages, or other unique floating constructions whose primary purpose is not navigation or transport, but rather a specific function or stationary use. Classification hinges on the primary function and characteristics of the item, distinguishing it from vessels in other chapters or headings.