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This heading covers :
(A) Tugs. These are vessels primarily designed for towing other craft. They may be of the type used for sea or for inland navigation. They are distinguishable from other vessels by their specially shaped and strengthened hulls, by their powerful engines disproportionate to the size of the vessel, and by various deck fittings designed to carry a tow rope, hawser, etc. (B) Pusher craft. These are vessels specially designed for pushing barges, lighters, etc. They are mainly distinguished by a snub bow (for pushing) and an elevated wheel house (which may be telescopic). The heading also covers "pusher-tugs" designed for use both as pusher craft and as tugs. Like pusher craft they have a snub bow, but the stern is raked so that they can make way in that direction and tow barges, etc.
Tugs designed to assist ships in distress, are also covered by this heading.
The vessels of this heading are not designed for the transport of persons or goods. They may be fitted with specialised auxiliary equipment for fire-fighting, pumping, cargo heating, etc. However, fire-floats are excluded (heading 89.05).
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