This paper proposes a practical low-complexity MAC (medium access control) scheme for quality of service (QoS)-aware and cluster-based underwater acoustic sensor networks (UASN), in which the provision of differentiated QoS is required. In such a network, underwater sensors (U-sensor) in a cluster are divided into several classes, each of which has a different QoS requirement. The major problem considered in this paper is the maximization of the number of nodes that a cluster can accommodate while still providing the required QoS for each class in terms of the PDR (packet delivery ratio). In order to address the problem, we first estimate the packet delivery probability (PDP) and use it to formulate an optimization problem to determine the optimal value of the maximum packet retransmissions for each QoS class. The custom greedy and interior-point algorithms are used to find the optimal solutions, which are verified by extensive simulations. The simulation results show that, by solving the proposed optimization problem, the supportable number of underwater sensor nodes can be maximized while satisfying the QoS requirements for each class.