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 21 Sailboats, other than inflatable, with/without motor of a lenght <7.5m Commodity Code Description 89 03 21 00 Sailboats, other than inflatable, with/without motor of a lenght <7.5m