Salvage Tug
A salvage tug is a heavy-duty vessel equipped for emergency towing, firefighting, and salvage operations at sea. It is classified under 8904.00.00 because its core function is towing, and auxiliary capabilities do not change its essential character as a tug.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | 25% | — | 25% |
| 🇲🇽Mexico | 25% | — | 25% |
| 🇺🇸United States | 25% | — | 25% |
| 🇩🇪Germany | 25% | — | 25% |
| 🇯🇵Japan | 25% | — | 25% |
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the vessel is a multi-purpose craft not clearly a tug.
Other vessels not specified elsewhere are classified in heading 8906.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Document the tug's towing winches and emergency equipment to support classification as a tug
• Ensure the vessel meets Canadian safety standards for salvage operations
• Check if the tug qualifies for duty relief under marine commercial programs
Related Products under Tariff item 8904.00.00
Articulated Pusher Tug
An articulated pusher tug is a vessel designed to push barges using a mechanical coupling system that connects it rigidly to the barge, allowing for precise control in inland and coastal waters. It falls under tariff item 8904.00.00 because it is specifically constructed as a pusher craft, a category explicitly included in the item's description.
Escort Tug
An escort tug is a specialized vessel that provides emergency steering and braking assistance to large tankers in confined waters, such as port approaches and channels. It is classified under 8904.00.00 because its primary function is towing and pushing vessels, which is the defining characteristic of a tug.
Harbor Tugboat
A harbor tugboat is a compact, maneuverable vessel used to assist ships in docking, undocking, and moving within ports and harbors. It falls under tariff item 8904.00.00 as a tug specifically designed for towing and pushing operations in confined waters.
Inland River Pusher
An inland river pusher is a high-horsepower vessel designed to assemble and propel barge trains on rivers and canals, using a pushing configuration. It is classified under 8904.00.00 because it is a pusher craft, a category explicitly named in the tariff item.
Ocean-Going Tug
An ocean-going tug is a powerful vessel built for deep-sea towing, salvage, and offshore supply operations. It is classified under 8904.00.00 because its primary function is towing, which is the core definition of a tug, regardless of operational range.
Push Boat for Pipeline Laying
A push boat for pipeline laying is a specialized pusher craft used to position pipe-laying barges during offshore construction. It falls under 8904.00.00 because its primary function is pushing, even though it is designed for a specific project.