Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods.

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000007095)

Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods Half-hulls and thirds of hulls do not fall in this heading but are classified by reference to their constituent material (for example, heading 7308 ).

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Seagoing Vessels designed for carrying barges or lighters also fall in this subheading. The traditional-type containers are replaced, in these ships, by barges or lighters which come by water for loading direct onto the mother ship, which is itself divided into vertical compartments in which three or four lighters or barges can be stacked. Such ships are fitted with travelling-gantry cranes,...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)