| 8901.20.90 | 00 | Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Tankers - Other | NMB | 25% | CCCT, LDCT |
| 8901.30.00 | 00 | Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Refrigerated vessels, other than those of subheading 8901.20 | NMB | 25% | CCCT, LDCT |
| 8901.90 | | Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Other vessels for the transport of goods and other vessels for the transport of both persons and goods | | | |
| 8901.90.10 | 00 | Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Other vessels for the transport of goods and other vessels for the transport of both persons and goods - Open vessels | NMB | 15% | CCCT, LDCT |
| 8901.90.91 | 00 | Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Other vessels for the transport of goods and other vessels for the transport of both persons and goods - Other: - Of dimensions exceeding a length of 294.13 m and a beam of 32.31 m | NMB | 25% | CCCT, LDCT |
| 8901.90.99 | 00 | Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Other vessels for the transport of goods and other vessels for the transport of both persons and goods - Other: - Other | NMB | 25% | CCCT, LDCT |
| 8902.00 | | Fishing vessels; factory ships and other vessels for processing or preserving fishery products. | | | |
| 8902.00.10 | 00 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products. - Of a registered length not exceeding 30.5 m | NMB | 25% | CCCT, LDCT |
| 8902.00.20 | 00 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products. - Of a registered length exceeding 30.5 m | NMB | Free | CCCT, LDCT |
| 89.03 | | Yachts and other vessels for pleasure or sports; rowing boats and canoes. | | | |
| 8903.10.00 | 00 | Yachts and other vessels for pleasure or sports; rowing boats and canoes. | NMB | 9.5% | CCCT, LDCT |
| 8903.91.00 | | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. | NMB | 9.5% | CCCT, LDCT |
| 8903.91.00 | 11 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - With auxiliary motor: - Of a length not exceeding 9.2 m | NMB | 9.5% | CCCT, LDCT |
| 8903.91.00 | 12 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - With auxiliary motor: - Of a length exceeding 9.2 m | NMB | 9.5% | CCCT, LDCT |
| 8903.91.00 | 21 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Without auxiliary motor: - Of a length not exceeding 4 m | NMB | 9.5% | CCCT, LDCT |
| 8903.91.00 | 24 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Without auxiliary motor: - Of a length exceeding 9.2 m | NMB | 9.5% | CCCT, LDCT |
| 8903.92.00 | | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. | NMB | 9.5% | CCCT, LDCT |
| 8903.92.00 | 11 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Cabin cruisers: - Of a length not exceeding 9.2 m | NMB | 9.5% | CCCT, LDCT |
| 8903.92.00 | 12 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Cabin cruisers: - Of a length exceeding 9.2 m | NMB | 9.5% | CCCT, LDCT |
| 8903.91.00 | 22 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Without auxiliary motor: - Of a length exceeding 4 m but not exceeding 6.5 m | NMB | 9.5% | CCCT, LDCT |
| 8903.91.00 | 23 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Without auxiliary motor: - Of a length exceeding 6.5 m but not exceeding 9.2 m | NMB | 9.5% | CCCT, LDCT |
| 8903.92.00 | 21 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard motorboats: - Personal watercraft, of an overall length not exceeding 4 m, inboard, water-jet driven, designed to be operated in a sitting, standing or kneeling position | NMB | 9.5% | CCCT, LDCT |
| 8903.99.90 | 11 | Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Other - Of an overall length not exceeding 9.2 m: - Outboard motorboats, metal, of a length not exceeding 5 m | NMB | 9.5% | CCCT, LDCT |
| 8903.99.90 | 12 | Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Other - Of an overall length not exceeding 9.2 m: - Outboard motorboats, metal, of a length exceeding 5 m | NMB | 9.5% | CCCT, LDCT |
| 8903.99.90 | 13 | Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Other - Of an overall length not exceeding 9.2 m: - Outboard motorboats, of reinforced plastics, of a length not exceeding 5 m | NMB | 9.5% | CCCT, LDCT |
Harmonized Tariff Schedule of the Canada inquiry: aircraft+parts
