SHIPS BOATS AND FLOATING STRUCTURES

Chapter Note.

1.-A hull an unfinished or incomplete vessel assembled unassembled or disassembled or a complete vessel unassembled or disassembled is to be classified in heading No. 89.06 if it does not have the essential character of a vessel of a particular kind.

GENERAL

This Chapter covers ships boats and other vessels of all kinds (whether or not self- propelled) and also floating structures such as coffer-dams landing stages and buoys. It also includes air-cushion vehicles (hovercraft) designed to travel over water (sea estuaries lakes) whether or not able to land on beaches or landing-stages or also able to travel over ice (see Note 5 to Section XVII).

The Chapter also includes :

(A) Unfinished or incomplete vessels (e.g. those not equipped with their propelling machinery navigational instruments lifting or handling machinery or interior furnishings).

(B) Hulls of any material.

Complete vessels presented unassembled or disassembled and hulls unfinished or incomplete vessels (whether assembled or not) are classified as vessels of a particular kind if they have the essential character of that kind of vessel. In other cases such goods are classified in heading 89.06.

Contrary to the provisions relating to the transport equipment falling in other Chapters of Section XVII this Chapter excludes all separately presented parts (other than hulls) and accessories of vessels or floating structures even if they are clearly identifiable as such. Such parts and accessories are classified in the appropriate headings elsewhere in the Nomenclature for example :

(1)The parts and accessories specified in Note 2 to Section XVII.

(2)Wooden oars and paddles (heading 44.21).

(3)Ropes and cables of textile material (heading 56.07).

(4)Sails (heading 63.06).

(5)Masts hatchways gangways rails and bulkheads for ships or boats and parts of hulls having the character of metal structures of heading 73.08.

(6)Cables of iron or steel (heading 73.12).

(7)Anchors of iron or steel (heading 73.16).

(8)Propellers and paddle-wheels (heading 84.85).

(9)Rudders (headings 44.21 73.25 73.26 etc.) and other steering or rudder equipment for ships or boats (heading 84.79).

The following are also excluded from this Chapter :

(a)Model vessels used for ornamental purposes (e.g. galleons and other sailing vessels) (headings 44.20 83.06 etc.).

(b)Demonstrational apparatus or models of heading 90.23.

(c)Torpedoes mines and similar munitions of war (heading 93.06).

(d)Wheeled toys in the form of boats designed to be ridden by children (heading 95.01) and other toys (heading 95.03).

(e)Water-skis and the like (heading 95.06).

(f)Small boats for use on roundabouts or other fairground amusements (heading 95.08).

(g)Antiques of an age exceeding 100 years (heading 97.06).

Amphibious motor vehicles and air-cushion vehicles designed to travel over both land and certain tracts of water (swamps etc.) are classified as motor vehicles in CHAPTER87 and seaplanes and flying boats fall in heading 88.02.

8 HEADINGS

89.01 - CRUISE SHIPS EXCURSION BOATS FERRY-BOATS CARGO SHIPS BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS.

89.02 - FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS.

89.03 - YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES (+) .

89.04 - TUGS AND PUSHER CRAFT.

89.05 - LIGHT-VESSELS FIRE-FLOATS DREDGERS FLOATING CRANES AND OTHER VESSELS THE NAVIGABILITY OF WHICH IS SUBSIDIARY TO THEIR MAIN FUNCTION; FLOATING DOCKS; FLOATING OR SUBMERSIBLE DRILLING OR PRODUCTION PLATFORMS.

89.06 - OTHER VESSELS INCLUDING WARSHIPS AND LIFEBOATS OTHER THAN ROWING BOATS.

89.07 - OTHER FLOATING STRUCTURES (FOR EXAMPLE RAFTS TANKS COFFER-DAMS LANDING-STAGES BUOYS AND BEACONS).

89.08 - VESSELS AND OTHER FLOATING STRUCTURES FOR BREAKING UP.

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