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 20 Sailboats, other than inflatable, with or without auxiliary motor : 89 03 20 00 Sailboats, other than inflatable, with or without auxiliary motor : Commodity Code Description 89 03 20 00 000 Sailboats, other than inflatable, with or without auxiliary motor :