Sailboats and yachts, with or without auxiliary motor, for pleasure or sports (excl. seagoing vessels)

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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 and yachts, with or without auxiliary motor, for pleasure or sports Commodity code: 89 03 91
    - Sailboats and yachts, with or without auxiliary motor, for pleasure or sports (excl. seagoing vessels) Commodity code: 89 03 91 90