Harmonized System
Section XVII > Chapter 89 > Heading 8902 > 8902.00
Fishing vessels; factory ships and other vessels for processing or preserving fishery products
Section XVII > Chapter 89 > Heading 8903
Yachts and other vessels for pleasure or sports; rowing boats and canoes.
Section XVII > Chapter 89 > Heading 8903 > 8903.1
Inflatable (including rigid hull inflatable) boats
Section XVII > Chapter 89 > Heading 8903 > 8903.2
Sailboats, other than inflatable, with or without auxiliary motor
Section XVII > Chapter 89 > Heading 8903 > 8903.3
Motorboats, other than inflatable, not including outboard motorboats
Section XVII > Chapter 89 > Heading 8903 > 8903.1 > 8903.11
Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg
Section XVII > Chapter 89 > Heading 8903 > 8903.1 > 8903.12
Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
Section XVII > Chapter 89 > Heading 8903 > 8903.2 > 8903.21
Of a length not exceeding 7.5 m