Retired Tugboat for Shipbreaking
A harbor tug obsolete due to engine failure, destined for scrapping. The vessel's towing gear remains intact but inoperable, and it is imported for breaking up. It falls under tariff item 8908.00.90 as a vessel for breaking up that is not stripped of salvageable equipment.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | 15.5% | — | 15.5% |
| 🇲🇽Mexico | 15.5% | — | 15.5% |
| 🇺🇸United States | 15.5% | — | 15.5% |
| 🇩🇪Germany | 15.5% | — | 15.5% |
| 🇯🇵Japan | 15.5% | — | 15.5% |
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the tugboat is stripped of salvageable articles or equipment before import
This sibling item applies to vessels already stripped of salvageable parts, unlike 8908.00.90.
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
• Confirm that the tugboat is not stripped of salvageable articles to avoid classification under 8908.00.10
• Provide documentation of its decommissioning and scrapping intent
• Check for any harbor or marine safety regulations affecting the import
Related Products under Tariff item 8908.00.90
Decommissioned Oil Tanker for Scrapping
A large seagoing oil tanker previously used for transporting crude oil, now imported specifically for dismantling and recycling at a shipbreaking yard. The vessel retains its hull and structural components, though cargo tanks have been cleaned. It falls under tariff item 8908.00.90 as a vessel for breaking up that is not stripped of salvageable equipment.
Disused Fishing Trawler for Dismantling
A stern trawler no longer used for fishing due to quota restrictions, imported for shipbreaking. The vessel's nets and fishing gear have been removed, but the steel hull and other structures remain intact. It falls under tariff item 8908.00.90 as a vessel for breaking up that is not stripped of all salvageable equipment.
Floating Crane Barge for Breaking
A sheerleg crane barge that has become obsolete and unsafe, imported for scrapping as a floating structure. The crane derrick remains intact but is inoperable, and the barge is designated for breaking up. It is classifiable under tariff item 8908.00.90 as a floating structure for breaking up that is not stripped of salvageable equipment.
Floating Dry Dock for Breaking Up
A non-self-propelled floating dry dock obsolete for ship repair, imported for scrapping. The structure retains its pontoon design and is designated for breaking up into steel plates. It falls under tariff item 8908.00.90 as a floating structure for breaking up that is not stripped of salvageable equipment.
Obsolete Bulk Carrier for Shipbreaking
A single-deck bulk carrier designed for dry cargo like ore and coal, now past its service life and imported for scrapping. The vessel retains its hull and structural integrity, designated for breaking up into recyclable materials. It is classifiable under tariff item 8908.00.90 as a vessel for breaking up that is not stripped of salvageable equipment.
Obsolete Jack-Up Rig for Dismantling
A mobile offshore drilling unit (jack-up rig) retired from service, imported as a floating structure for breaking. The rig's legs are retracted for towing, and it is designated for scrapping. It falls under tariff item 8908.00.90 as a floating structure for breaking up that is not stripped of salvageable equipment.