Harmonized System
Section XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
Chapter 89
Ships, boats and floating structures
Heading 8903
Yachts and other vessels for pleasure or sports; rowing boats and canoes.
8903.91
-- Sailboats, with or without auxiliary motor
Section XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
Chapter 89
Ships, boats and floating structures
Heading 8903
Yachts and other vessels for pleasure or sports; rowing boats and canoes.
8903.91