Retired Tugboat for Shipbreaking from Mexico
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.
Duty Rate — Mexico → Canada
15.5%
Import Tips
• 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