Other vessels, including warships and lifeboats other than rowing boats.

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 (8000002745)

Other vessels, including warships and lifeboats other than rowing boats For the classification of half-hulls and thirds of hulls, see the explanatory note to heading 8901 .

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

Ahull, an unfinished or incompletevessel, 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.[Emphasis added] Ahull, an unfinished or incompletevessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled,...

Source: citt_decision (AP-2012-017)