WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
89.04 - Tugs and pusher craft. This heading covers : (A) Tugs. These are vessels primarily designed for towing other craft. They may be of the used for sea or for inland navigation They are distinguishable fiom other vessels by special1 shaped and strengthened hulls, by their powerful engines disproportionate to the slze of t ie vessel, and by various deck fittings designed to carry a tow rope, hawser, etc. 2; (B) Pusher craft. These are vessels s ecially designed for pushin barges, lighters, etc. The are main1 distin 'shed by a snuI! bow (for: pushing) and an e evated wheel house (whic may be teiescopic$l Y l The headin also covers " pusher-tu s " designed for use both as pusher craft and as tugs. Like pusher craf they have a snub bow, ut the stem is raked so that they can make way in that direction and tow barges, etc. % Tugs designed to assist ships in distress, are also covered by this heading. The vessels of this heading are not designed for .the transport of persons or goods. They may be fitted with specialised auxiliary equi ment for fire-fighting, pumping, cargo heating, etc. However, fire-floats are excluded (hea&ng 89.05).
Note. 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.