Classification of a pile-driving craft under Heading 8905.90 confirmed, as onboard equipment did not make it a drilling platform.

A pontoon fitted with equipment for driving piles into the seabed was treated as a floating pile driver, not a floating or submersible drilling or production platform. A small drilling machine and grinding machine on board were regarded as workshop equipment for repairs and not as machinery capable of seabed drilling or oil and gas exploration. The Explanatory Notes to Heading 89.05 did not justify classifying every vessel with some onboard equipment as a drilling platform. The craft was therefore excluded from Heading 8905.20 and fell within Heading 8905.90 as other vessels.

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Issues: Classification of the imported craft Ramlift-VI under Heading 8905.20 as a floating or submersible drilling or production platform, or under Heading 8905.90 as a residuary entry for other vessels.

Analysis: The craft was found to be a pontoon fitted with equipment for driving piles into the seabed and not a drilling platform for oil or gas exploration or exploitation. The presence of a small drilling machine and grinding machine on board was treated as equipment for workshop repairs and not as machinery capable of seabed drilling. The Explanatory Notes to Heading 89.05 could not justify treating every vessel with some onboard equipment as a drilling platform. On the material before it, the craft was held to be a floating pile driver and not a platform for drilling.

Conclusion: The craft was not classifiable under Heading 8905.20 and was correctly classifiable under Heading 8905.90 as other vessels. The departmental appeal failed.

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