Section 17 VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT 89 Ships, boats and floating structures 89 03 Yachts and other vessels for pleasure or sports; rowing boats and canoes. 89 03 10 89 03 10 00 Commodity Code Description 89 03 10 00 00 - Inflatable 89 03 11 00 00 Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) 89 03 12 00 00 Not designed for use with a motor and unladen (net) weight not exceeding 100 kg 89 03 19 00 00 Other 89 03 21 00 00 Of a length not exceeding 7.5 m 89 03 22 00 00 Of a length exceeding 7.5 m but not exceeding 24 m 89 03 23 00 00 Of a length exceeding 24 m 89 03 91 00 00 -- Sailboats, with or without auxiliary motor 89 03 92 00 00 -- Motorboats, other than outboard motorboats