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 YACHTS & OTHER VESSELS FOR PLEASURE/SPORTS:INFLATABLE 89 03 91 SAILBOATS, WITH OR WITHOUT AUXILIARY MOTOR 89 03 92 MOTORBOATS, OTHER THAN OUTBOARD MOTORS BOATS 89 03 99 OTHER YACHTS & OTHER VESSELS FOR PLEASURE/ SPORTS; ROWING BOATS & CANOES