SUBCHAPTER XVIII
VESSEL PARTS AND REPAIRS
XXII
98-XVIII-1
U.S. Notes
1. The provisions of this subchapter pertain to vessels documented under the laws of the United States to engage in the foreign or coasting trade, or vessels intended to be employed in such trade, for which any entry is required under the customs laws of the United States.
2. Notwithstanding the provisions of subheadings 9818.00.03 through 9818.00.07, no duty shall apply to the cost of equipment, repair parts, and materials that are installed in a vessel documented under the laws of the United States and engaged in the foreign or coasting trade, if the installation is done by members of the regular crew of such vessel while the vessel is on the high seas, in foreign waters, or in a foreign port and does not involve foreign shipyard repairs by foreign labor. Declaration and entry shall not be required with respect to such installation, equipment, parts, and materials.
Statistical Note
1. For statistical reporting of merchandise under subheading 9818.00.05.
(a) Report the 8-digit number (or 10-digit number, if any) found in this subchapter in addition to the 10-digit number appearing in chapters 1-97 which would be applicable but for the provisions of this subchapter; and
(b) The quantities reported should be in the units provided in chapters 1-97.

Back