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 99 Dinghies, not exceeding length 6 metres (20 feet) 89 03 99 ** Dinghies, not exceeding length 6 metres (20 feet) Commodity Code Description 89 03 99 10 000 Dinghies, not exceeding length 6 metres (20 feet) 89 03 99 20 000 Dinghies, exceeding length 6 metres (20 feet) 89 03 99 90 000 Other