{
  "summary": "HS code 8904.00 covers tugs and pusher craft. It sits in heading 89.04 (tugs and pusher craft) in chapter 89 (ships, boats and floating structures). It is the only subheading of heading 89.04, so every good of the heading is classified here.",
  "updatedAt": "2026-10-13",
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      "question": "What does HS code 8904.00 cover?",
      "answer": "HS code 8904.00 covers tugs and pusher craft."
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      "question": "Which heading and chapter is HS code 8904.00 in?",
      "answer": "HS code 8904.00 is in heading 89.04 (tugs and pusher craft) in chapter 89 (ships, boats and floating structures)."
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        "It is the only subheading of heading 89.04, so every good of the heading is classified here."
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      "title": "How it is structured",
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        "8904.00 is a six-digit subheading. Its first two digits, 89, are the chapter; the first four, 8904, are heading 89.04; the last two, 00, identify the subheading within the heading.",
        "Countries add their own digits after these six for their national tariff lines."
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      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "No national tariff lines under 8904.00 are live on border.bot yet. Tariffs built on the Harmonized System (HS2022) use 8904.00 at six digits and add their own digits after it."
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        "This page was last updated on 13 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
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      "keywords": []
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  "code": "890400",
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://staging.border.bot/legal/terms",
  "notice": "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.",
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