Shallow sea acoustic channels present random time-space-frequency characteristics,which brings great challenges to reliable data transmission. With low complexity and being theoretically proven that can reach the Shannon limit,polar codes can enhance the robust of underwater acoustic communication systems. Image,voice, text,ocean monitoring data and remote control commands are transmitted underwater with characteristic of unequal importance. The multi-rate polar codes can adapt to different underwater acoustic channels and information transmissions of unequal importance. At present,the application studies on polar codes in underwater acoustic communication are mostly simulation analysis. In this paper,a number of multi-rate polar codes are designed for the sea trial in Xiamen Port,as well as analysis under recorded ambient noise with different signal-to-noise ratios. The sea trail results show that under good channel conditions,the performance of the polar codes are excellent,with BPSK and QPSK with a bit rate of 0.25 achieving zero bit errors when the SNR of the recorded ambient noise is -1 and 4. The multi-rate polar codes with low-complexity channel encoding and decoding mechanism can match the underwater acoustic channel and effectively improve the reliability and effectiveness of underwater acoustic data transmission,and the robust and reliable underwater acoustic communication system based on polar codes is verified by sea trials.