WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
89.07 - Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons). 8907.10 - Inflatable rafts 8907.90 - Other This heading covers certain floatin structures not having the character of vessels. They are . : generally stationary when in use an include f (1) Pontoons of the hollow cylinder type used for the sup ort of temporary brid es, etc. But pontoons having the character of vessels arc excluded (ftending 89.01 or 89.04. (2) Floating tanks used to contain live crustaceans or fish. (3) Floating tanks used in certain harbours to supply ships with oil, water, etc. (4) Coffer-dams being cases used in bridge building, etc. (5) Floating landing-stages. (6) Buoys, such as mooring buoys, marking buoys, light or bell buoys. (7) Beacons used for marking channels, navigational hazards, etc. (8) Re-floating appliances used to refloat boats. (9) Paravanes, a type of float used in mine-sweeping. (10) Rafts of all kinds including floating craft of circular shape, which inflate automatically on contact with the sea, for carrying shpwrecked persons. (1 1) Floating structures designed to function as dock-gates. The heading also excludes : (a) Diving bells of the type comprising a metal chamber lowered or raised by external means (i.e., a lifting appliance); these are generally classified in heading 84.79. (b) Life-belts and life-jackets (classified according to their constituent materiaI). (c) Sailboards (heading 95.06). -
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.