| 8902.00.00 | 00 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products | No. | Free | | Free |
| 8903 | | Yachts and other vessels for pleasure or sports; row boats and canoes: | | | | |
| 8903.10.00 | | Inflatable | | 2.4% | Free (A,AU,BH,CA, CL,E,IL,J,JO,MA, MX,P,SG) | 25% |
| 8903.10.00 | 15 | Valued over $500: | | | | |
| 8903.10.00 | 15 | With attached rigid hull | No. | | | |
| 8903.91.00 | | Sailboats, with or without auxiliary motor | | 1.5% | Free (A,AU,BH,CA, CL,E,IL,J,JO,MA, MX,P,SG) | 30% |
| 8903.91.00 | 25 | With auxiliary motor: | | | | |
| 8903.92.00 | 30 | Cabin cruisers | No. | | | |
| 8903.92.00 | 65 | Cabin cruisers | No. | | | |
| 8903.92.00 | 15 | Inboard/outdrive: | | | | |
| 8903.92.00 | | Motorboats, other than outboard motorboats | | 1.5% | Free (A,AU,BH,CA, CL,E,IL,J,JO,MA, MX,P,SG) | 30% |
| 8903.99.05 | 00 | Row boats and canoes which are not of a type designed to be principally used with motors or sails: | | | | |
| 8903.99.05 | 00 | Canoes | No. | Free | | 35% |
| 8903.99.20 | | Outboard motorboats | | 1% | Free (A,AU,BH,CA, CL,E,IL,J,JO,MA, MX,P,SG) | 30% |
| 8903.99.20 | 15 | With hulls of metal: | | | | |
| 8903.99.20 | 45 | With hulls of reinforced plastics: | | | | |
| 8904.00.00 | 00 | Tugs and pusher craft | No. | Free | | Free |
| 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: | | | | |
| 8905.20.00 | 00 | Floating or submersible drilling or production platforms | t No. | Free | | Free |
| 8905.90.10 | 00 | Floating docks | t No. | Free | | 35% |
| 8906 | | Other vessels, including warships and lifeboats other than row boats: | | | | |
| 8906.10.00 | 00 | Warships | No. | Free | | Free |
| 8907 | | Other floating structures (for example, rafts, tanks, cofferdams, landing-stages, buoys and beacons): | | | | |
| 8907.10.00 | 00 | Inflatable rafts | No. | Free | | 45% |
| 8907.90.00 | 60 | Tanks | X | | | |
