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 22 Of a length exceeding 7.5 m but not exceeding 24 m Commodity Code Description 89 03 22 00 Of a length exceeding 7.5 m but not exceeding 24 m