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General Notes
Chapters
CHAPTER 89
SHIPS, BOATS AND FLOATING STRUCTURES
XVII
89-1
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 8906 if it does not have the essential character of a vessel of a particular kind.
Additional U.S. Note
1. Vessels if in use in international trade or commerce or if brought into the customs territory of the United States by nonresidents thereof for their own use in pleasure cruising shall be admitted without formal customs consumption entry or the payment of duty.
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