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 Inflatable 89 03 91 Sailboats, with or without auxiliary motor 89 03 92 Motorboats, other than outboard motors boats 89 03 99 Other