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Heading 8906 : Other vessels, including warships and lifeboats other than rowing boats.
This headingcovers all vessels not included in the more specific headings 89.01 to 89.05.
It covers :(1) Warships of all kinds, these include : (a) Ships designed for warfare, fitted with various offensive weapons and defensive weapons and incorporating protective shields against projectiles (e.g., armour-plating or multiple watertight bulkheads), or with underwater devices (anti-magnetic mine-detectors). They are generally also fitted with detection and listening devices such as radar, sonar, infra-red detection apparatus and scrambling equipment for radio transmissions.
Ships of this category may be distinguished from merchant ships by their greater speed and manoeuvrability, by the size of the crew, by bigger fuel tanks and by special magazines for the transport and use of ammunition at sea. (b) Certain specially fitted ships which do not carry weapons or armour-plating but yet are recognisable as wholly or mainly for use in warfare, such as landing craft or certain fleet auxiliaries (for transporting ammunition or mines, etc.), troop-ships. (c) Submarines. (2) Ships having certain characteristics of warships but which are used by public authorities (e.g., by Customs and police). (3) Lifeboats for placing on board ships, as well as those which are intended to be placed at certain points around the coast to help ships in distress. However, lifeboats propelled by oars fall in heading 89.03. (4) Scientific research vessels; laboratory ships; weather ships. (5) Vessels for the transportation and mooring of buoys; cable ships for laying underwater cables, e.g., for telecommunications. (6) Pilot-boats. (7) Ice-breakers. (8) Hospital ships. (9) Hopper-barges for the disposal of dredged material, etc. The heading also includes "dracones", i.e., collapsible contrivances for the waterborne transport (by simple towing) of fluids and other goods, consisting of a flexible casing of coated textile fabric, identifiable by their shape (generally like a cigar) and by the presence of various devices such as stabilisers, towing fittings and sometimes buoyancy tubes. The heading also excludes : (a) Pontoons (flat-decked vessels used for the transport of persons or goods) (heading 89.01). (b) Pontoons clearly designed to serve as bases for floating cranes, etc. (heading 89.05). (c) Pontoons of the hollow cylinder type for the support of temporary bridges, etc., and rafts of all kinds (heading 89.07).
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