WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
89.08 Vessels and other floating structures for breaking up. This heading is restricted to the vessels and other floatin structures of headings 89.01 to 89.07 when presented for the purpose of being broken up. Suc vessels may be obsolete or damaged, and may have had their instruments, machinery, etc., removed prior to presentation. f: XVIII Section XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF XVIII- 1
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.