Chapter 89 of the HSN Code

Chapter 89 of the HSN codes pertains to ships, boats, and floating structures. HSN Code 8901 includes cruise ships, excursion boats, ferry-boats, cargo ships, barges, and similar vessels used for transporting persons or goods. HSN Code 8902 covers fishing vessels, factory ships, and other vessels used for processing or preserving fishery products, excluding sport fishing boats. HSN Code 8903 applies to yachts and other pleasure or sports vessels, including rowing boats and canoes. HSN Code 8904 is designated for tugs and pusher craft, while HSN Code 8905 includes specialized floating structures such as light-vessels, fire-floats, dredgers, floating cranes, floating docks, and floating or submersible drilling platforms. HSN Code 8906 covers vessels such as warships and lifeboats, excluding those classified under headings 8901 to 8905. HSN Code 8907 pertains to floating structures such as rafts, tanks, coffer-dams, landing stages, buoys, and beacons, excluding vessels under headings 8901 to 8906. Lastly, HSN Code 8908 is assigned to vessels and other floating structures meant for breaking up.