WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
89.02 - Fishing vessels; factory ships and other vessels for processing or preserving fishery products. This heading covers all w e s of fishing vessels designed for commercial fishing at sea or on inland waters, but excluhng rowing boats for fishing (heading 89.03). These include trawlers and tuna fishing vessels. The heading also includes factory ships (for preserving fish, etc.). Fishin vessels which may be used for excursions, generally during the tourist season, are also classi led in this heading. B Sports fishing vessels are, however, excluded (heading 89.03).
1.- A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the essential character of a vessel of a particular kind.