Vessels for pleasure or sports, rowing boats and canoes, of a weight > 100 kg, of a length <= 7,5 m (excl. motor boats powered other than by outboard motors, sailboats with or without auxiliary motor and inflatable boats)

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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
  - Outboard motorboats, for pleasure or sports, and rowing boats and canoes, of a length > 7,5 m (excl. inflatable) Commodity code: 89 03 99
    - Vessels for pleasure or sports, rowing boats and canoes, of a weight > 100 kg, of a length <= 7,5 m (excl. motor boats powered other than by outboard motors, sailboats with or without auxiliary motor and inflatable boats) Commodity code: 89 03 99 91