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HS Code and Harmonized Tariff Schedule of Canada 
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  459/497         
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HS Code and Harmonized Tariff Schedule of Canada
HS NoSS Description of Goods Unit of Meas.  MFN Tariff Applicable Preferential Tariffs
8901.20 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Tankers   
8901.20.1000Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Tankers - Of dimensions exceeding a length of 294.13 m and a beam of 32.31 mNMB25%CCCT, LDCT
8901.20.9000Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Tankers - OtherNMB25%CCCT, LDCT
8901.30.0000Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Refrigerated vessels, other than those of subheading 8901.20NMB25%CCCT, LDCT
8901.90 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Other vessels for the transport of goods and other vessels for the transport of both persons and goods   
8901.90.1000Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Other vessels for the transport of goods and other vessels for the transport of both persons and goods - Open vesselsNMB15%CCCT, LDCT
8901.90.9100Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Other vessels for the transport of goods and other vessels for the transport of both persons and goods - Other: - Of dimensions exceeding a length of 294.13 m and a beam of 32.31 mNMB25%CCCT, LDCT
8901.90.9900Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Other vessels for the transport of goods and other vessels for the transport of both persons and goods - Other: - OtherNMB25%CCCT, LDCT
8902.00.1000Fishing vessels; factory ships and other vessels for processing or preserving fishery products. - Of a registered length not exceeding 30.5 mNMB25%CCCT, LDCT
8902.00.2000Fishing vessels; factory ships and other vessels for processing or preserving fishery products. - Of a registered length exceeding 30.5 mNMBFreeCCCT, LDCT
8903.91.0011Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - With auxiliary motor: - Of a length not exceeding 9.2 mNMB9.5%CCCT, LDCT
8903.91.0012Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - With auxiliary motor: - Of a length exceeding 9.2 mNMB9.5%CCCT, LDCT
8903.91.0021Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Without auxiliary motor: - Of a length not exceeding 4 mNMB9.5%CCCT, LDCT
8903.91.0022Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Without auxiliary motor: - Of a length exceeding 4 m but not exceeding 6.5 mNMB9.5%CCCT, LDCT
8903.91.0023Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Without auxiliary motor: - Of a length exceeding 6.5 m but not exceeding 9.2 mNMB9.5%CCCT, LDCT
8903.91.0024Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Without auxiliary motor: - Of a length exceeding 9.2 mNMB9.5%CCCT, LDCT
8903.92.0011Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Cabin cruisers: - Of a length not exceeding 9.2 mNMB9.5%CCCT, LDCT
8903.92.0012Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Cabin cruisers: - Of a length exceeding 9.2 mNMB9.5%CCCT, LDCT
8903.92.0021Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard motorboats: - Personal watercraft, of an overall length not exceeding 4 m, inboard, water-jet driven, designed to be operated in a sitting, standing or kneeling positionNMB9.5%CCCT, LDCT
8903.92.0022Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard motorboats: - Of a length not exceeding 6 mNMB9.5%CCCT, LDCT
8903.92.0023Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard motorboats: - Of a length exceeding 6 m but not exceeding 8 mNMB9.5%CCCT, LDCT
8903.92.0024Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard motorboats: - Of a length exceeding 8 mNMB9.5%CCCT, LDCT
8903.92.0031Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard/outboard motorboats: - Of a length not exceeding 6 mNMB9.5%CCCT, LDCT
8903.92.0032Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard/outboard motorboats: - Of a length exceeding 6 mNMB9.5%CCCT, LDCT
8903.99.9011Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Other - Of an overall length not exceeding 9.2 m: - Outboard motorboats, metal, of a length not exceeding 5 mNMB9.5%CCCT, LDCT
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