Tariff Schedule Rulings D-Memoranda Trade Remedies PGA Requirements Sanctions Regimes

HS Code 9971000000

Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods, of heading 89.01; Fishing vessels, factory ships and other vessels for processing or preserving fishery products, of a registered length not exceeding 30.5 m, of heading 89.02; Tugs and pusher craft of heading 89.04; Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function, floating docks or floating or submersible drilling or production platforms of heading 89.05;All the foregoing, regardless of the country of origin or tariff treatment, returned to Canada after having been exported to one of the countries listed below for repair or alteration in that country. Countries: Chile Colombia Costa Rica CPTPP Country CUKTCA beneficiary an EU country or other CETA beneficiary Honduras Iceland Israel or another CIFTA beneficiary Jordan Korea Liechtenstein Mexico Norway Panama Peru Switzerland United States Note 1:The Canada-European Union Tariff, Iceland Tariff, Korea Tariff, Norway Tariff and Switzerland-Liechtenstein Tariff, United Kingdom Tariff and the CPTPP tariff rate of customs duty applicable to goods classified under this tariff item shall be, in respect of the value of the repair or alteration to the goods carried out only in an EU country or other CETA beneficiary, Iceland, Korea, Norway, Switzerland or Liechtenstein, a CUKTCA beneficiary, or a CPTPP country, respectively, determined under section 87 of this Act, in accordance with their classification in Chapters 1 to 97.

MFN Duty Rate

N/A

Preferential Rate

UST, MXT, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT: FreeIT, NT, SLT, KRT, CEUT, CPTPT, UKT: See Note 1

Unit of Measure

N/A

Classification Hierarchy

9971 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods, of heading 89.01; Fishing vessels, factory ships and other vessels for processing or preserving fishery products, of a registered length not exceeding 30.5 m, of heading 89.02; Tugs and pusher craft of heading 89.04; Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function, floating docks or floating or submersible drilling or production platforms of heading 89.05;All the foregoing, regardless of the country of origin or tariff treatment, returned to Canada after having been exported to one of the countries listed below for repair or alteration in that country.Countries:ChileColombiaCosta RicaCPTPP Country CUKTCA beneficiaryan EU country or other CETA beneficiaryHondurasIcelandIsrael or another CIFTA beneficiaryJordanKoreaLiechtensteinMexicoNorwayPanamaPeruSwitzerlandUnited StatesNote 1:The Canada-European Union Tariff, Iceland Tariff, Korea Tariff, Norway Tariff and Switzerland-Liechtenstein Tariff, United Kingdom Tariff and the CPTPP tariff rate of customs duty applicable to goods classified under this tariff item shall be, in respect of the value of the repair or alteration to the goods carried out only in an EU country or other CETA beneficiary, Iceland, Korea, Norway, Switzerland or Liechtenstein, a CUKTCA beneficiary, or a CPTPP country, respectively, determined under section 87 of this Act, in accordance with their classification in Chapters 1 to 97.
9971.00 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods, of heading 89.01; Fishing vessels, factory ships and other vessels for processing or preserving fishery products, of a registered length not exceeding 30.5 m, of heading 89.02; Tugs and pusher craft of heading 89.04; Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function, floating docks or floating or submersible drilling or production platforms of heading 89.05;All the foregoing, regardless of the country of origin or tariff treatment, returned to Canada after having been exported to one of the countries listed below for repair or alteration in that country.Countries:ChileColombiaCosta RicaCPTPP Country CUKTCA beneficiaryan EU country or other CETA beneficiaryHondurasIcelandIsrael or another CIFTA beneficiaryJordanKoreaLiechtensteinMexicoNorwayPanamaPeruSwitzerlandUnited StatesNote 1:The Canada-European Union Tariff, Iceland Tariff, Korea Tariff, Norway Tariff and Switzerland-Liechtenstein Tariff, United Kingdom Tariff and the CPTPP tariff rate of customs duty applicable to goods classified under this tariff item shall be, in respect of the value of the repair or alteration to the goods carried out only in an EU country or other CETA beneficiary, Iceland, Korea, Norway, Switzerland or Liechtenstein, a CUKTCA beneficiary, or a CPTPP country, respectively, determined under section 87 of this Act, in accordance with their classification in Chapters 1 to 97.
9971000000 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods, of heading 89.01; Fishing vessels, factory ships and other vessels for processing or preserving fishery products, of a registered length not exceeding 30.5 m, of heading 89.02; Tugs and pusher craft of heading 89.04; Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function, floating docks or floating or submersible drilling or production platforms of heading 89.05;All the foregoing, regardless of the country of origin or tariff treatment, returned to Canada after having been exported to one of the countries listed below for repair or alteration in that country. Countries: Chile Colombia Costa Rica CPTPP Country CUKTCA beneficiary an EU country or other CETA beneficiary Honduras Iceland Israel or another CIFTA beneficiary Jordan Korea Liechtenstein Mexico Norway Panama Peru Switzerland United States Note 1:The Canada-European Union Tariff, Iceland Tariff, Korea Tariff, Norway Tariff and Switzerland-Liechtenstein Tariff, United Kingdom Tariff and the CPTPP tariff rate of customs duty applicable to goods classified under this tariff item shall be, in respect of the value of the repair or alteration to the goods carried out only in an EU country or other CETA beneficiary, Iceland, Korea, Norway, Switzerland or Liechtenstein, a CUKTCA beneficiary, or a CPTPP country, respectively, determined under section 87 of this Act, in accordance with their classification in Chapters 1 to 97.
Chapter 99 Notes
1. 1. The provisions of this Chapter are not subject to the rule of specificity in General Interpretative Rule 3 (a).
2. 2. Goods which may be classified under the provisions of Chapter 99, if also eligible for classification under the provisions of Chapter 98, shall be classified in Chapter 98.
3. 3. Goods may be classified under a tariff item in this Chapter and be entitled to the Most-Favoured-Nation Tariff or a preferential tariff rate of customs duty under this Chapter that applies to those goods according to the tariff treatment applicable to their country of origin only after classification under a tariff item in Chapters 1 to 97 has been determined and the conditions of any Chapter 99 provision and any applicable regulations or orders in relation thereto have been met.
4. 4. The words and expressions used in this Chapter have the same meaning as in Chapters 1 to 97.

Frequently Asked Questions

What is the duty rate for HS code 9971000000 in Canada?

The MFN (Most Favoured Nation) duty rate for HS 9971000000 (Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar...) is N/A. Preferential rates may apply under free trade agreements like CUSMA, CPTPP, or CETA.

How do I classify goods under HS 9971?

Heading 9971 covers "Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the...". Classification follows the General Rules of Interpretation (GRIs) and CBSA chapter/section notes. Use CustomsLogIQ's AI classifier for accurate classification or consult CBSA advance rulings.

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