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Customs - Ships boats and floating structures

Customs - SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT NOTES : 1. This Section does not cover articles of heading 9503 or 9508 or bobsleighs, toboggans and the like of heading 9506. 2. The expressions parts and parts and accessories do not apply to the following articles, whether or not they are identifiable as for the goods of this Section: (a) joints, washers or the like of any material .....

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8481 or 8482 or, provided they constitute integral parts of engines and motors, articles of heading 8483.] (f) electrical machinery or equipment (Chapter 85); (g) articles of Chapter 90; (h) articles of Chapter 91; (ij) arms (Chapter 93); (k) lamps or lighting fittings of heading 9405; or (l) brushes of a kind used as parts of vehicles (heading 9603). 3. References in Chapters 86 to 88 to parts or accessories do not apply to parts or accessories which are not suitable for use solely or principa .....

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(c) aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88. 5. Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows: (a) in Chapter 86 if designed to travel on a guide-track (hovertrains); (b) in Chapter 87 if designed to travel over land or over both land and water; (c) in Chapter 89 if designed to travel over water, whether or not able to land on b .....

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ways. ************* AMENDMENT NOTES: 1. Substituted vide 4th schedule of FINANCE ACT, 2016 in the clause (e) of section 2 before it was read as machines or apparatus of headings 8401 to 8479, or parts thereof; articles of heading 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of heading 8483 - NOTE : A hull, an unfinished or incomplete vessel, assembled, unassembled, or disassembled, or a complete vessel unassembled or disassembled, is to be classified in .....

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10 40 - 89011040 - Barges - u - 8901 10 90 - 89011090 - Other - u - 8901 20 00 - 89012000 - Tankers - u - 8901 30 00 - 89013000 - Refrigerated vessels, other than those of Sub-heading 8901 20 - u - 8901 90 00 - 89019000 - Other vessels for transport of the goods and other vessels for the transport of both persons and goods - u - 8902 - 8902 - FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS - 8902 00 - 890200 - Fishing vessels; factory ships and othe .....

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