| Harmonised Commodity Description and Coding System (HS) - level 1 - Section | 17 | Vehicles, aircraft, vessels and associated transport equipment | 
                
                  
                    | Harmonised Commodity Description and Coding System (HS) - level 3 - Heading | 8901 | Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods | 
                
                  
                    | Harmonised Commodity Description and Coding System (HS) - level 3 - Heading | 8902 | Fishing vessels and factory ships | 
                
                  
                    | Harmonised Commodity Description and Coding System (HS) - level 3 - Heading | 8903 | Yachts and other vessels for pleasure or sports, rowing boats and canoes | 
                
                  
                    | Harmonised Commodity Description and Coding System (HS) - level 3 - Heading | 8904 | Tugs and pusher craft | 
                
                  
                    | Harmonised Commodity Description and Coding System (HS) - level 3 - Heading | 8905 | Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks, floating or submersible drilling or production platforms (excl. fishing vessels and warships) | 
                
                  
                    | Harmonised Commodity Description and Coding System (HS) - level 3 - Heading | 8906 | Vessels, incl. warships and lifeboats (excl. rowing boats and other vessels of heading 8901 to 8905 and vessels for breaking up) | 
                
                  
                    | Harmonised Commodity Description and Coding System (HS) - level 3 - Heading | 8907 | Rafts, tanks, coffer-dams, landing stages, buoys, beacons and other floating structures (excl. vessels of heading 8901 to 8906 and floating structures for breaking up) | 
                
                  
                    | Harmonised Commodity Description and Coding System (HS) - level 3 - Heading | 8908 | Vessels and other floating structures for breaking up |