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 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 auxillary motor 89 03 92 Motorboats, other than outboard motorboats 89 03 93 Of a length not exceeding 7.5 m 89 03 99 Other