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 12 Not designed tobe fitted with motor, unladed (excluding the motor) <100kg 89 03 12 00 Not designed tobe fitted with motor, unladed (excluding the motor) <100kg Commodity Code Description 89 03 12 00 000 Not designed tobe fitted with motor, unladed (excluding the motor) <100kg