Ships, Boats & Floating Structures

Vessels intended for breaking and scrapping are classified under heading 8908 rather than under the operational vessel headings. Importers should be aware that ship-breaking operations in the United States are subject to EPA and OSHA regulations governing hazardous materials such as asbestos and PCBs, and international conventions may also apply depending on the vessel's flag and prior trading history.

Heading 8905 covers specialized vessels and floating platforms designed for specific operational purposes—such as dredgers, fire-floats, floating cranes, and floating docks—that are functionally analogous to working vessels. Heading 8907 is a residual provision for floating structures not covered elsewhere, including rafts, pontoons, buoys, and floating tanks that lack the operational character of a working vessel.