{
  "summary": "HS heading 89.04 covers tugs and pusher craft. It is in chapter 89 (ships, boats and floating structures). It is not split further: its only subheading is 8904.00. National tariff lines under heading 89.04 are live on border.bot for the United States (1 line, also used by 1 other country).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Heading",
      "value": "89.04",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Description",
      "value": "Tugs and pusher craft",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Chapter",
      "value": "89: Ships, boats and floating structures",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Subheadings",
      "value": "1",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Edition",
      "value": "HS2022",
      "source": "border.bot release GLOBAL:hs #2"
    }
  ],
  "faq": [
    {
      "question": "What does HS heading 89.04 cover?",
      "answer": "HS heading 89.04 covers tugs and pusher craft."
    },
    {
      "question": "Which chapter is HS heading 89.04 in?",
      "answer": "HS heading 89.04 is in chapter 89 (ships, boats and floating structures)."
    },
    {
      "question": "How many subheadings does HS heading 89.04 have?",
      "answer": "HS heading 89.04 has one subheading, 8904.00."
    },
    {
      "question": "Which countries’ tariffs list national lines under HS heading 89.04?",
      "answer": "National tariff lines under heading 89.04 are live on border.bot for the United States (1 line, also used by 1 other country)."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this code covers",
      "text": [
        "HS heading 89.04 covers tugs and pusher craft.",
        "It is not split further: its only subheading is 8904.00."
      ]
    },
    {
      "id": "not-covered",
      "title": "What it doesn’t cover",
      "text": [
        "Other goods of chapter 89 are classified in its other 7 headings, listed below."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "Heading 89.04 is one of 8 headings in chapter 89. Its first two digits, 89, are the chapter; the next two, 04, number the heading within it. Its subheadings add two more digits (8904.00)."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under heading 89.04 are live on border.bot for the United States (1 line, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.",
        "This page was last updated on 11 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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    "type": "hs-heading",
    "edition": "HS2022",
    "chapter": {
      "code": "89",
      "description": "Ships, boats and floating structures"
    },
    "heading": {
      "code": "8904",
      "description": "Tugs and pusher craft"
    },
    "subheadings": [
      {
        "code": "890400",
        "description": "Tugs and pusher craft",
        "levels": [
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    "otherHeadings": [
      {
        "code": "8901",
        "description": "Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods"
      },
      {
        "code": "8902",
        "description": "Fishing vessels; factory ships and other vessels for processing or preserving fishery products"
      },
      {
        "code": "8903",
        "description": "Yachts and other vessels for pleasure or sports; rowing boats and canoes"
      },
      {
        "code": "8905",
        "description": "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"
      },
      {
        "code": "8906",
        "description": "Other vessels, including warships and lifeboats other than rowing boats"
      },
      {
        "code": "8907",
        "description": "Other floating structures (for example, rafts, tanks, coffer- dams, landing-stages, buoys and beacons)"
      },
      {
        "code": "8908",
        "description": "Vessels and other floating structures for breaking up"
      }
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      "description": "Yachts and other vessels for pleasure or sports; rowing boats and canoes",
      "indexable": true
    },
    "next": {
      "code": "8905",
      "description": "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",
      "indexable": true
    },
    "schedules": [
      {
        "code": "US",
        "name": "United States",
        "slug": "united-states",
        "lines": 1,
        "members": 1
      }
    ],
    "provenance": [
      {
        "dataset": "GLOBAL:hs",
        "country": "GLOBAL",
        "kind": "hs",
        "seq": 2,
        "version": "mytraddal hs2022.csv (HS 2022)",
        "liveAt": "2026-10-11T06:04:17.693Z",
        "origin": "upload",
        "sourceUrls": []
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      "reasons": [
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    "pages": 1,
    "size": 100,
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  "previous": "https://border.bot/hs-codes/8903",
  "next": "https://border.bot/hs-codes/8905",
  "links": {
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  "code": "8904",
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://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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