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 30 Motorboats, other than inflatable, not including outboard motorboats : Commodity Code Description 89 03 30 00 Motorboats, other than inflatable, not including outboard motorboats :