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ITC HSN - SHIPS BOATS AND FLOATING STRUCTURES

ITC HSN - 1[SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT NOTES: 1. This Section does not cover articles of heading 9503 or 9508 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 (classified according to their constituent material or in heading 8484) or othe .....

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nt (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, 87 and 88 to parts or accessories do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapte .....

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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 beaches or landing - stages or also able to travel over ice. Parts and accessories of air-cushion vehicles are to be classified in the same wa .....

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S NOTES: 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 8906 if it does not have the essential character of a vessel of a particular kind.] - Notes:- 1. Inserted vide Notification No. 111(RE-2010)/2009-14, dated 18/04/2012 - 8901 - 8901 - CRUISE SHIPS , EXCURSION BOATS , FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS - 8901 10 - 890 .....

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