| 89 | Ships, boats and floating structures |
| 8901 | Cruise ships, excursion boats, ferry-boats, cargo ships barges and similar |
| 890110**00-**-00 | CRUISE SHIPS, EXCURSION BOATS AND SIMILAR VESSELS |
| 8901101000-10-00 | VESSELES EXCEEDING 708 CUBIC METERS |
| 8901109000-90-00 | OTHER |
| 890120**00-**-00 | TANKERS |
| 8901201000-10-00 | VESSELS EXCEEDING 708 CUBIC METERS |
| 8901209000-90-00 | OTHER |
| 890130**00-**-00 | REGRIGERATED VESSELS, OTHER THAN THOSE OF SUBHEADING 8901.20 |
| 8901301000-10-00 | VESSELS EXCEEDING 708 CUBIC METERS |
| 8901309000-90-00 | OTHER |
| 890190**00-**-00 | OTHER VESSELS FOR THE TRANS. OF GOODS & OTHER VESSELS |
| 8901901000-10-00 | VESSELS EXCEEDING 708 CUBIC METERS |
| 8901909000-90-00 | OTHER |
| 8902 | Fishing vessels; factory ships and other vessels for processing or |
| 890200**00-**-00 | FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING |
| 8902004000-40-00 | TRAWLERS OF ANY SIZE |
| 8902005000-50-00 | VESSELS EXCEEDING 708 CUBIC METERS, OTHER THAN TRAWLERS |
| 8902008000-80-00 | OTHER FISHING VESSELS |
| 8902009000-90-00 | OTHER |
| 8903 | Yachts and other vessels for pleasure or sports; rowing boats and canoes. |
| 8903110000-00-00 | INFLATABLE: FITTED OR DESIGNED TO BE FITTED WITH A MOTOR NOT EXCEEDING 100 KG |
| 8903120000-00-00 | INFLATABLE: NOT DESIGNED FOR USE WITH A MOTOR AND UNLADEN NOT EXCEEDING 100 KG |
| 8903190000-00-00 | INFLATABLE: OTHER |
| 8903210000-00-00 | SAILBOATS: OF A LENGTH NOT EXCEEDING 7.5 M |
| 8903220000-00-00 | SAILBOATS: OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24 M |
| 8903230000-00-00 | SAILBOATS: OF A LENGTH EXCEEDING 24 M |
| 8903310000-00-00 | MOTORBOATS: OF A LENGTH NOT EXCEEDING 7.5M |
| 8903320000-00-00 | MOTORBOATS: OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24 M |
| 8903330000-00-00 | MOTORBOATS: OF A LENGTH EXCEEDING 24 M |
| 8903930000-00-00 | MOTORBOATS: OF A LENGTH NOT EXCEEDING 7.5 M |
| 8903990000-00-00 | OTHER |
| 8904 | Tugs and pusher craft. |
| 8904000000-00-00 | TUGS AND PUSHER CRAFTS |
| 8905 | Light-vessels, fire-floats, dredgers, floating cranes, and other vessels |
| 8905100000-00-00 | DREDGERS |
| 8905200000-00-00 | FLOATING OR SUBMERSIBLE DRILLING OR PRODUCTION PLATFORMS |
| 890590**00-**-00 | OTHER |
| 8905901000-10-00 | HOUSE-BOAT |
| 8905909000-90-00 | OTHER |
| 8906 | Other vessels, including warships and lifeboats other than rowing boats. |
| 8906100000-00-00 | WARSHIPS |
| 8906900000-00-00 | OTHER |
| 8907 | Other floating structures (for example, rafts, tanks, coffer-dams, |
| 8907100000-00-00 | INFLATABLE RAFTS |
| 890790**00-**-00 | OTHER |
| 8907901000-10-00 | BUOYS AND BEACONS |
| 8907909000-90-00 | OTHER |
| 8908 | Vessels and other floating structures for breaking up. |
| 8908000000-00-00 | VESSELS AND OTHER FLOATING STRUCTURES FOR BREAKING UP |