Vessels Classified Under Customs Tariff Heading 8901 9000 for Navigation with Dynamic Positioning Systems.

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....Classification of vessels - The navigation indeed, is the primary function of the vessels and dynamic positioning system helps to perform this function efficiently. Similarly, loading or unloading goods or embarking or disembarking personnel are incidental to the transportation. - the vessels in question are rightly classifiable under Customs Tariff Heading 8901 9000....