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 12 Not designed for use with a motor and unladen (net) weight not exceeding 100 kg Commodity Code Description 89 03 12 00 Not designed for use with a motor and unladen (net) weight not exceeding 100 kg