# HS heading 89.08: Vessels and other floating structures for breaking up

> HS heading 89.08 covers vessels and other floating structures for breaking up. It is in chapter 89 (ships, boats and floating structures). It is not split further: its only subheading is 8908.00.

Source: https://staging.border.bot/hs-codes/8908
Last updated: 13 October 2026

[HS codes](https://staging.border.bot/hs-codes) / [Chapter 89](https://staging.border.bot/hs-codes/89) / [89.08](https://staging.border.bot/hs-codes/8908)

## Key facts

- Heading: 89.08
- Description: Vessels and other floating structures for breaking up
- Chapter: 89: Ships, boats and floating structures
- Subheadings: 1
- Edition: HS2022

## What this code covers

HS heading 89.08 covers vessels and other floating structures for breaking up.

It is not split further: its only subheading is 8908.00.

- [8908.00](https://staging.border.bot/hs-codes/890800) Vessels and other floating structures for breaking up

## What it doesn’t cover

Other goods of chapter 89 are classified in its other 7 headings, listed below.

- [89.01](https://staging.border.bot/hs-codes/8901) Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
- [89.02](https://staging.border.bot/hs-codes/8902) Fishing vessels; factory ships and other vessels for processing or preserving fishery products
- [89.03](https://staging.border.bot/hs-codes/8903) Yachts and other vessels for pleasure or sports; rowing boats and canoes
- [89.04](https://staging.border.bot/hs-codes/8904) Tugs and pusher craft
- [89.05](https://staging.border.bot/hs-codes/8905) Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms
- [89.06](https://staging.border.bot/hs-codes/8906) Other vessels, including warships and lifeboats other than rowing boats
- [89.07](https://staging.border.bot/hs-codes/8907) Other floating structures (for example, rafts, tanks, coffer- dams, landing-stages, buoys and beacons)

## How it is structured

Heading 89.08 is one of 8 headings in chapter 89. Its first two digits, 89, are the chapter; the next two, 08, number the heading within it. Its subheadings add two more digits (8908.00).

## In other countries

No national tariff lines under heading 89.08 are live on border.bot yet. Tariffs built on the Harmonized System use its subheadings at six digits and add their own digits after them.

- Previous heading: [89.07](https://staging.border.bot/hs-codes/8907) Other floating structures (for example, rafts, tanks, coffer- dams, landing-stages, buoys and beacons)
- Next heading: [90.01](https://staging.border.bot/hs-codes/9001) Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 85.44; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked

## Frequently asked questions

### What does HS heading 89.08 cover?

HS heading 89.08 covers vessels and other floating structures for breaking up.

### Which chapter is HS heading 89.08 in?

HS heading 89.08 is in chapter 89 (ships, boats and floating structures).

### How many subheadings does HS heading 89.08 have?

HS heading 89.08 has one subheading, 8908.00.

## 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/8908.json