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. 89 03 92 MOTORBOATS, OTHER THAN OUTBOARD MOTORS BOATS Commodity Code Description 89 03 92 00 MOTORBOATS, OTHER THAN OUTBOARD MOTORS BOATS