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Heading 8907 : Other floating structures (for example, rafts, tanks, coffer-dams, landing stages, buoys and beacons).
This heading covers certain floating structures not having the character of vessels. They are generally stationary when in use and include :(1) Pontoons of the hollow cylinder type used for the support of temporary bridges, etc. But pontoons having the character of vessels are excluded (heading 89.01 or 89.05). (2) Floating tanks used to contain live crustaceans or fish. (3) Floating tanks used in certain harbours to supply ships with oil, water, etc. (4) Coffer-dams being cases used in bridge building, etc. (5) Floating landing-stages. (6) Buoys, such as mooring buoys, marking buoys, light or bell buoys. (7) Beacons used for marking channels, navigational hazards, etc. (8) Re-floating appliances used to refloat boats. (9) Paravanes, a type of float used in mine-sweeping. (10) Rafts of all kinds including floating craft of circular shape, which inflate automatically on contact with the sea, for carrying shipwrecked persons. (11) Floating structures designed to function as dock-gates. The heading also excludes : (a) Diving bells of the type comprising a metal chamber lowered or raised by external means (i.e., a lifting appliance); these are generally classified in heading 84.79. (b) Life-belts and life-jackets (classified according to their constituent material). (c) Sailboards (heading 95.06).
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