# HS heading 89.04: Tugs and pusher craft

> 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).

Source: https://border.bot/hs-codes/8904
Last updated: 11 October 2026

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

## Key facts

- Heading: 89.04
- Description: Tugs and pusher craft
- Chapter: 89: Ships, boats and floating structures
- Subheadings: 1
- Edition: HS2022

## What this code covers

HS heading 89.04 covers tugs and pusher craft.

It is not split further: its only subheading is 8904.00.

- [8904.00](https://border.bot/hs-codes/890400) Tugs and pusher craft

## What it doesn’t cover

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

- [89.01](https://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://border.bot/hs-codes/8902) Fishing vessels; factory ships and other vessels for processing or preserving fishery products
- [89.03](https://border.bot/hs-codes/8903) Yachts and other vessels for pleasure or sports; rowing boats and canoes
- [89.05](https://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://border.bot/hs-codes/8906) Other vessels, including warships and lifeboats other than rowing boats
- [89.07](https://border.bot/hs-codes/8907) Other floating structures (for example, rafts, tanks, coffer- dams, landing-stages, buoys and beacons)
- [89.08](https://border.bot/hs-codes/8908) Vessels and other floating structures for breaking up

## How it is structured

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).

## In other countries

National tariff lines under heading 89.04 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/890400): 1 line, used by 1 other country

- Previous heading: [89.03](https://border.bot/hs-codes/8903) Yachts and other vessels for pleasure or sports; rowing boats and canoes
- Next heading: [89.05](https://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

## Frequently asked questions

### What does HS heading 89.04 cover?

HS heading 89.04 covers tugs and pusher craft.

### Which chapter is HS heading 89.04 in?

HS heading 89.04 is in chapter 89 (ships, boats and floating structures).

### How many subheadings does HS heading 89.04 have?

HS heading 89.04 has one subheading, 8904.00.

### Which countries’ tariffs list national lines under HS heading 89.04?

National tariff lines under heading 89.04 are live on border.bot for the United States (1 line, also used by 1 other country).

## Sources and updates

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.

Machine-readable: https://border.bot/hs-codes/8904.json