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 99 Commodity Code Description 89 03 99 00 89 03 99 10 Canoe 89 03 99 20 Jet ski 89 03 99 30 Kayaks 89 03 99 90 Other