HS 890790 Other
Quick Answer: Other floating structures, such as rafts and buoys, not elsewhere specified, imported under HS 890790 enter the EU at 2.70% ad valorem, the UK at 0.00% ad valorem, and the US with rates ranging from Free to 45% ad valorem. This residual classification applies to floating items that do not fit into more specific headings within Chapter 89 of the Harmonized System, which covers vessels and other floating structures. Importers should be aware of the significant duty rate disparities across major trading blocs. According to CustomTariffs data, careful classification is crucial to avoid overpayment of duties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8907900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8907900000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8907900030 | — | — | ["No."] |
| 8907900090 | — | — | ["No."] |
| 89079000 | Free | — | — |
| 8907900060 | — | — | ["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 890790 cover?
This subheading covers other floating structures, not elsewhere specified or included in Chapter 89 of the Harmonized System (HS) nomenclature. According to the World Customs Organization (WCO) Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this category includes items such as floating docks, floating stages, and other non-self-propelled buoyant structures designed for specific purposes on water, provided they are not classified under more specific headings within Chapter 89. These items are characterized by their buoyancy and their intended use as structures rather than vessels.
What falls outside HS 890790?
The following products are excluded from HS 890790: vessels and other watercraft of Chapter 89, such as ships, boats, and rafts; floating structures designed for specific industrial purposes that may be classified elsewhere (e.g., floating oil production platforms under Chapter 84); and any buoyant articles not intended for use as structures on water, such as inflatable toys or personal flotation devices. For instance, a pontoon boat designed for transport and recreation would be classified under heading 8903, not 890790.
What are common classification mistakes for HS 890790?
A common error is misclassifying specialized floating equipment that has a more specific heading. For example, floating cranes or floating drilling rigs, which have specific functional classifications, are often incorrectly placed under this residual subheading. According to General Interpretative Rule 3(c) of the Harmonized System, when goods are prima facie classifiable under two or more headings, they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Importers must ensure no more specific classification exists.
How should importers classify products under HS 890790?
The correct procedure for classifying products under HS 890790 involves a thorough review of the product's design, intended use, and construction against the WCO HS Explanatory Notes and specific national tariff definitions. Importers and customs brokers must first determine if the product is a floating structure. If it is, they must then ascertain if it fits any more specific heading within Chapter 89 or other chapters. If it remains unclassified and meets the general description of "other floating structures," then 890790 is the appropriate code.
How is the duty calculated for products under HS 890790?
A floating dock system weighing 5,000 kg and declared at a customs value of $25,000 USD would attract a US duty of $1,250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($25,000 USD × 0.05 = $1,250.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) for subheading 890790.
Which trade agreements reduce duties for HS 890790?
Several free trade agreements may reduce the applicable duty rate for HS 890790, 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. For goods originating from countries benefiting from the Generalized System of Preferences (GSP), a preferential rate of Free may apply. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiary countries, depending on the specific requirements of the importing jurisdiction.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the import duty for HS code 890790, 'Other'?
The Most Favored Nation (MFN) duty rate for HS code 890790, which covers 'Other' floating structures not specified elsewhere in heading 8907, is 2.70% ad valorem in the United States. This means the duty is calculated as a percentage of the declared value of the imported goods. For example, if goods valued at $10,000 are imported, the duty would be $10,000 \times 0.0270 = $270.00. Always consult the latest Harmonized Tariff Schedule of the United States (HTSUS) for the most current rates and any applicable special provisions.
Are there preferential duty rates available for HS code 890790 under trade agreements?
Preferential duty rates for HS code 890790 may be available depending on the country of origin and applicable trade agreements. For instance, goods originating from countries with a Free Trade Agreement (FTA) with the importing country might qualify for reduced or zero duty rates. Importers must ensure they meet all the rules of origin requirements stipulated in the relevant trade agreement and possess the necessary proof of origin documentation, such as a certificate of origin, to claim preferential treatment. Consult the specific trade agreement text and the importing country's tariff schedule for details.
What are the classification criteria for goods falling under HS code 890790 ('Other')?
HS code 890790 is a residual category for floating structures not specifically classified under other subheadings of heading 8907. This heading covers floating structures such as pontoons, floating docks, landing stages, buoys, and similar floating structures. If a floating structure does not meet the specific criteria for other subheadings within 8907 (e.g., floating structures for pleasure, such as houseboats, or floating structures designed for specific purposes like drilling rigs), it will be classified under 890790. The key is that it must be a 'floating structure' and not specifically enumerated elsewhere.
What documentation is typically required for importing goods under HS code 890790?
Standard import documentation for HS code 890790 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the nature of the floating structure and the importing country's regulations, additional documentation may be required. This could include proof of origin for preferential duty claims, safety certificates, or specific permits related to maritime or environmental regulations. It is crucial for importers and customs brokers to verify the precise documentation requirements with the customs authorities of the destination country before shipment.
How is the duty calculated for a shipment of floating docks under HS code 890790?
The duty for HS code 890790 is typically calculated on an ad valorem basis, meaning it is a percentage of the value of the goods. For example, if the United States' MFN rate of 2.70% applies and a shipment of floating docks has a customs value of $50,000, the duty would be calculated as $50,000 \times 0.0270 = $1,350.00. If a preferential rate of 0.00% is applicable due to a trade agreement, the duty would be $50,000 \times 0.00 = $0.00. Always confirm the applicable duty rate and valuation method with the official tariff schedule.