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. Commodity Code Description 89 03 10 89 03 11 Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg 89 03 12 Not designed for use with a motor and unladen (net) weight not exceeding 100 kg 89 03 19 Other 89 03 21 Of a length not exceeding 7.5 m 89 03 22 Of a length exceeding 7.5 m but not exceeding 24 m 89 03 23 Of a length exceeding 24 m 89 03 91 89 03 92 89 03 99