# HS code 8904.00: Tugs and pusher craft

> 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.

Source: https://staging.border.bot/hs-codes/890400
Last updated: 13 October 2026

[HS codes](https://staging.border.bot/hs-codes) / [Chapter 89](https://staging.border.bot/hs-codes/89) / [89.04](https://staging.border.bot/hs-codes/8904) / [8904.00](https://staging.border.bot/hs-codes/890400)

## Key facts

- HS code: 8904.00
- Covers: Tugs and pusher craft
- Heading: [89.04: Tugs and pusher craft](https://staging.border.bot/hs-codes/8904)
- Chapter: [89: Ships, boats and floating structures](https://staging.border.bot/hs-codes/89)
- Edition: HS2022
- Duty rates: [Set by each country’s tariff](https://staging.border.bot/countries)

## What this code covers

HS code 8904.00 covers tugs and pusher craft.

The legal text of the subheading is “Tugs and pusher craft”, in HS2022.

## What it doesn’t cover

It is the only subheading of heading 89.04, so every good of the heading is classified here.

## How it is structured

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.

- Chapter 89: Ships, boats and floating structures
- Heading 89.04: Tugs and pusher craft
- Subheading 8904.00: Tugs and pusher craft

## In other countries

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.

- Previous subheading: [8903.99](https://staging.border.bot/hs-codes/890399) Other: Other
- Next subheading: [8905.10](https://staging.border.bot/hs-codes/890510) Dredgers

## Frequently asked questions

### What does HS code 8904.00 cover?

HS code 8904.00 covers tugs and pusher craft.

### Which heading and chapter is HS code 8904.00 in?

HS code 8904.00 is in heading 89.04 (tugs and pusher craft) in chapter 89 (ships, boats and floating structures).

### Where are goods of heading 89.04 classified when 8904.00 doesn’t fit?

8904.00 is the only subheading of heading 89.04, so every good of the heading is classified there.

## Sources and updates

The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.

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.

Machine-readable: https://staging.border.bot/hs-codes/890400.json