Sailboats, with or without auxiliary motor, of a length > 24 m, seagoing

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Ships, boats and floating structures Commodity code: 89
- Yachts and other vessels for pleasure or sports; rowing boats and canoes Commodity code: 89 03
  - Sailboats, with or without auxiliary motor, of a length > 24 m Commodity code: 89 03 23
    - Sailboats, with or without auxiliary motor, of a length > 24 m, seagoing Commodity code: 89 03 23 10