Vessels and other floating structures for breaking up (scrapping)

HTS code 8908.00.00.00 classifies imports of: Vessels and other floating structures for breaking up (scrapping). This line sits within Chapter 89 (Ships, boats and floating structures), Section XVII (Vehicles, Aircraft, Vessels), and is catalogued as a heading in the USITC 2026 Basic Edition. Duty is calculated against units of quantity: t. A footnote applies to this classification: See 9903.88.01

The general (MFN / Column 1 General) rate for HTS 8908.00.00.00 is Free, which applies to most trading partners of the United States. No special preferential rate is listed for this line, so FTA origin alone will not reduce the general duty. The Column 2 rate of Free applies to imports from non-MFN countries such as Cuba and North Korea, a much higher historical "full" tariff. Because the general rate is Free, most imports under this code enter the US without duty, though anti-dumping, countervailing, or Section 301 tariffs can still apply depending on country of origin.

Footnotes: See 9903.88.01 Beyond the published rate, importers should check for Section 201 safeguards, Section 301 China tariffs, and any active AD/CVD orders that can materially change the real landed cost. Always verify the classification with a licensed customs broker before committing to a supply contract, this page is a research tool, not a customs ruling.