Product classification
HS code for Tugboat: 8904.00
Tugs and pusher craft.
Classification of tugboat under HS 8904.00
Tugboats and pusher craft are classified under HS code 8904.00. This classification is based on the functional design of the vessel, which is specifically engineered for towing or pushing other vessels, barges, or floating structures. Unlike cargo ships or passenger vessels, tugboats are characterized by their high engine power relative to their size and their specialized towing winches, bollards, and heavy-duty fendering. Under the Harmonized System, Heading 8904 is a specific heading that takes precedence over more general headings like 8906 (other vessels) or 8901 (cargo vessels). The classification applies regardless of whether the vessel is designed for harbor operations, coastal towing, or ocean-going salvage missions. It is important to note that for a vessel to be classified here, its primary purpose must be towing or pushing; if a vessel is designed to carry a significant amount of cargo in addition to towing, it may be reclassified under 8901. However, most modern tugs, including Azimuth Stern Drive (ASD) tugs and tractor tugs, fit squarely within 8904.00.
- Covers
- Harbor tugs used for ship docking and undocking
- Ocean-going salvage tugs
- River and canal pusher craft (towboats)
- Articulated Tug Barge (ATB) power units
- Coastal towing vessels
- Also under 8904.00
Damen ASD Tug 2810, Robert Allan Ltd. RAmparts 3200, Sanmar Bogacay Class, Crowley Resolution, Svitzer Hermod
Codes often confused with 8904.00
Common mistake. Tugboats are sometimes misclassified under HS code 8901.90, which covers vessels for the transport of goods or persons. This occurs when a tug has a small cargo deck, but the primary propulsion and design remain dedicated to towing. Another common error involves 8905.90, which covers light-vessels, fire-floats, and floating cranes. While some tugs are equipped with fire-fighting monitors (fire-fighting tugs), they remain under 8904.00 unless the fire-fighting function is the vessel\'s predominant purpose. Furthermore, small workboats that lack specific towing equipment might be better classified under 8906.90 as other vessels rather than as dedicated tugs.
Top exporters and importers of HS 890400 (the code used for tugboat), 2025
In 2025, the largest exporter of HS 890400 (the code used for tugboat) in UN Comtrade data was Saudi Arabia, with 21% of world exports; the largest importer in UN Comtrade data was the United Arab Emirates, with about 28% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 890400, not only tugboat.
Top exporters 2025 · share of world exports
- 1 Saudi Arabia $755M 21% of world exports
- 2 China $538M 15% of world exports
- 3 Türkiye $448M 13% of world exports
World total: $3.6B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United Arab Emirates* ~$829M 28% of world imports · partner records ↗
- 2 Thailand $299M 10% of world imports
- 3 India $252M 8.6% of world imports
World total: $2.9B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for tugboat
Brazil classifies tugboat under NCM 8904.00.00: HS 8904.00 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about tugboat
What is the HS code for Tugboat?
The HS code for Tugboat is 890400 (Tugs and pusher craft). The HS code for tugboats and pusher craft is 8904.00.
How do I classify Tugboat for customs?
Tugboat is classified under HS code 890400 — Tugs and pusher craft. This is a 6-digit subheading level code.
Are pusher craft classified differently than towing tugs?
No, both towing tugs and pusher craft are grouped together under the same HS code 8904.00 because they perform the same fundamental economic function of moving other vessels.
Which countries are the top exporters of tugboat (HS 890400)?
In 2025, the top exporters of HS 890400 (the code used for tugboat) in UN Comtrade data were Saudi Arabia ($755M, 21% of world exports), China ($538M) and Türkiye ($448M). World exports came to about $3.6B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of tugboat (HS 890400)?
In 2025, the top importers of HS 890400 (the code used for tugboat) in UN Comtrade data were the United Arab Emirates (about $829M, 28% of world imports), Thailand ($299M) and India ($252M). World imports came to about $2.9B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Tugboat the same in all countries?
The base HS code 890400 for Tugboat is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for tugboat in Brazil?
In Brazil, tugboat (HS 890400) is classified under NCM 8904.00.00.