HTS Chapter 89 — Ships, Boats Tariff Rates (2026)

Includes cruise ships, cargo vessels, tankers, yachts, sailboats, fishing vessels, tugboats, and floating structures.

Rate Overview

Avg MFN Rate

10%

Section 122

N/A

Section 232

N/A

Section 301 (China)

Key Headings in Chapter 89

HTS Code	Description	MFN Rate	Sec 232	Sec 301
8901	Cruise ships, cargo ships, and barges	Free	N/A	N/A
8903	Yachts and other pleasure or sports vessels	1.5%	N/A	N/A

Common Products

Cargo shipsTankersYachtsFishing vesselsSailboatsTugboatsCruise shipsFloating docks

Ships, Boats fall under Chapter 89 of the Harmonized Tariff Schedule, one of the lower-duty product categories. Includes cruise ships, cargo vessels, tankers, yachts, sailboats, fishing vessels, tugboats, and floating structures. The average MFN (Most Favored Nation) duty rate for products in this chapter is 0%. Many products in this chapter enter duty-free at the base MFN level. In addition to MFN rates, all imports face the 10% Section 122 tariff (effective February 24, 2026, expiring approximately July 24, 2026). Common products in this chapter include Cargo ships, Tankers, Yachts, Fishing vessels, Sailboats, Tugboats, Cruise ships, Floating docks. Related HTS chapters include Chapter 84, Chapter 85, Chapter 86, which cover similar or complementary product categories.

Frequently Asked Questions

What is the average tariff rate for HTS Chapter 89 (Ships, Boats)?

The average MFN duty rate for ships, boats is 0%. All imports also face the 10% Section 122 tariff.

What products are in HTS Chapter 89?

Chapter 89 covers ships, boats, including Cargo ships, Tankers, Yachts, Fishing vessels, Sailboats. Related chapters include Chapter 84, Chapter 85, Chapter 86.

Are ships, boats subject to Section 232 or Section 301 tariffs?

Section 232 tariffs generally do not apply to products in this chapter. Section 301 tariffs have limited applicability to this chapter.