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 11 Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg Commodity Code Description 89 03 11 00 Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg