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 11 -- Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg 89 03 12 -- Not designed for use with a motor and unladen (net) weight not exceeding 100 kg 89 03 19 -- Other 89 03 21 -- Of a length not exceeding 7.5 m 89 03 22 -- Of a length exceeding 7.5 m but not exceeding 24 m 89 03 23 -- Of a length exceeding 24 m 89 03 31 -- Of a length not exceeding 7.5 m 89 03 32 -- Of a length exceeding 7.5 m but not exceeding 24 m 89 03 33 -- Of a length exceeding 24 m 89 03 91 Sailboats, with or without auxiliary motor 89 03 93 -- Of a length not exceeding 7.5 m 89 03 99 - - Other