| 8901 | | Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods: | | | | |
| 8901.10.00 | 00 | Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry boats of all kinds | No. | Free [1] | | Free |
| 8901.20.00 | 00 | Tankers | No. | Free [1] | | Free |
| 8901.30.00 | 00 | Refrigerated vessels, other than those of subheading 8901.20 | No. | Free [2] | | Free |
| 8901.90.00 | 00 | Other vessels for the transport of goods and other vessels for the transport of both persons and goods | No. | Free [1] | | Free |
| 8902.00.00 | 00 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products | No. | Free [1] | | Free |
| 8903 | | Yachts and other vessels for pleasure or sports; row boats and canoes: | | | | |
| | Inflatable (including rigid hull inflatable) boats: | | | | |
| 8903.11.00 | | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | | 2.4% [3] | Free(A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 25% [4] |
| | Valued over $500: | | | | |
| 8903.11.00 | 15 | With attached rigid hull | No. | | | |
| 8903.11.00 | 20 | Other | No. | | | |
| 8903.11.00 | 60 | Other | No. | | | |
| 8903.12.00 | | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | | 2.4% [3] | Free(A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 25% [4] |
| | Valued over $500: | | | | |
| 8903.12.00 | 15 | With attached rigid hull | No. | | | |
| 8903.12.00 | 20 | Other | No. | | | |
| 8903.12.00 | 60 | Other | No. | | | |
| 8903.19.00 | 00 | Other | No. | 2.4% [3] | Free(A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 25% [4] |
| | Sailboats, other than inflatable, with or without auxiliary motor: | | | | |
| 8903.21.00 | | Of a length not exceeding 7.5 m | | 1.5% [3] | Free(A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 30% |
| 8903.21.00 | 10 | With auxiliary motor | No. | | | |
| | Other: | | | | |
| 8903.21.00 | 30 | Of a length not exceeding 4 m | No. | | | |
| 8903.21.00 | 35 | Of a length exceeding 4 m but not exceeding 6.5 m | No. | | | |
| 8903.21.00 | 40 | Of a length exceeding 6.5 m but not exceeding 7.5 m | No. | | | |
| 8903.22.00 | | Of a length exceeding 7.5 m but not exceeding 24 m | | 1.5% [3] | Free(A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 30% |
| | With auxiliary motor: | | | | |
| 8903.22.00 | 15 | Of a length exceeding 7.5 m but not exceeding 9.2 m | No. | | | |
| 8903.22.00 | 20 | Of a length exceeding 9.2 m | No. | | | |
| | Other: | | | | |
| 8903.22.00 | 25 | Of a length exceeding 7.5 m but not exceeding 9.2 m | No. | | | |
| 8903.22.00 | 60 | Of a length exceeding 9.2 m | No. | | | |
| 8903.23.00 | | Of a length exceeding 24 m | | 1.5% [3] | Free(A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 30% |
| 8903.23.00 | 15 | With auxiliary motor | No. | | | |
| 8903.23.00 | 20 | Other | No. | | | |
| | Motorboats, other than inflatable, not including outboard motorboats: | | | | |
| 8903.31.00 | | Of a length not exceeding 7.5 m | | 1.5% [3] | Free(A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 30% [4] |
| | Inboard/outdrive: | | | | |
| 8903.31.00 | 15 | Cabin cruisers | No. | | | |
| 8903.31.00 | 20 | Other | No. | | | |
| 8903.31.00 | 25 | Other | No. | | | |
| 8903.32.00 | | Of a length exceeding 7.5 m but not exceeding 24 m | | 1.5% [3] | Free(A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 30% [4] |
| | Inboard/outdrive: | | | | |
| 8903.32.00 | 15 | Cabin cruisers | No. | | | |
| 8903.32.00 | 20 | Other | No. | | | |
| 8903.32.00 | 25 | Other | No. | | | |
| 8903.33.00 | | Of a length exceeding 24 m | | 1.5% [3] | Free(A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 30% [4] |
| | Inboard/outdrive: | | | | |
| 8903.33.00 | 15 | Cabin cruisers | No. | | | |
| 8903.33.00 | 20 | Other | No. | | | |
| 8903.33.00 | 25 | Other | No. | | | |
| | Other: | | | | |
| 8903.93 | | Of a length not exceeding 7.5 m: | | | | |
| | Row boats and canoes which are not of a type designed to be principally used with motors or sails: | | | | |
| 8903.93.05 | 00 | Canoes | No. | Free [3] | | 35% |
| 8903.93.15 | 00 | Other | No. | 2.7% [3] | Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 45% |
| 8903.93.20 | | Outboard motorboats | | 1% [3] | Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 30% |
| | With hulls of metal: | | | | |
| 8903.93.20 | 15 | Not exceeding 5 m in length | No. | | | |
| 8903.93.20 | 30 | Exceeding 5 m in length | No. | | | |
| | With hulls of reinforced plastics: | | | | |
| 8903.93.20 | 45 | Not exceeding 5 m in length | No. | | | |
| 8903.93.20 | 60 | Exceeding 5 m in length | No. | | | |
| 8903.93.20 | 75 | Other | No. | | | |
| 8903.93.90 | 00 | Other | No. | 1% [3] | Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 30% [4] |
| 8903.99 | | Other: | | | | |
| | Row boats and canoes which are not of a type designed to be principally used with motors or sails: | | | | |
| 8903.99.06 | 00 | Canoes | No. | Free [3] | | 35% |
| 8903.99.16 | 00 | Other | No. | 2.7% [3] | Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 45% |
| 8903.99.21 | | Outboard motorboats | | 1% [3] | Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 30% |
| 8903.99.21 | 10 | With hulls of metal | No. | | | |
| 8903.99.21 | 20 | With hulls of reinforced plastics | No. | | | |
| 8903.99.21 | 90 | Other | No. | | | |
| 8903.99.91 | 00 | Other | No. | 1% [3] | Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 30% [4] |
| 8904.00.00 | 00 | Tugs and pusher craft | No. | Free [1] | | Free |
| 8905 | | 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: | | | | |
| 8905.10.00 | 00 | Dredgers | No. | Free [1] | | Free |
| 8905.20.00 | 00 | Floating or submersible drilling or production platforms | t, No. | Free [1] | | Free |
| 8905.90 | | Other: | | | | |
| 8905.90.10 | 00 | Floating docks | t, No. | Free | | 35% |
| 8905.90.50 | 00 | Other | No. | Free [1] | | Free |
| 8906 | | Other vessels, including warships and lifeboats other than row boats: | | | | |
| 8906.10.00 | 00 | Warships | No. | Free [5] | | Free |
| 8906.90.00 | | Other | | Free [1] | | Free |
| 8906.90.00 | 10 | Hulls | t, No. | | | |
| 8906.90.00 | 90 | Other | No. | | | |
| 8907 | | Other floating structures (for example, rafts, tanks, cofferdams, landing-stages, buoys and beacons): | | | | |
| 8907.10.00 | 00 | Inflatable rafts | No. | Free [6] | | 45% |
| 8907.90.00 | | Other | | Free [5] | | 45% |
| 8907.90.00 | 30 | Buoys | No. | | | |
| 8907.90.00 | 60 | Tanks | No. | | | |
| 8907.90.00 | 90 | Other | No. | | | |
| 8908.00.00 | 00 | Vessels and other floating structures for breaking up (scrapping) | t | Free [1] | | Free |