| Harmonised Commodity Description and Coding System (HS) - level 2 - Chapter | 
                    89 | 
                    Ships, boats and floating structures | 
                  
                
                  
                    | Harmonised Commodity Description and Coding System (HS) - level 4 - Article | 
                    890311 | 
                    Inflatable "incl. rigid hull inflatable" boats, for pleasure or sports, fitted or designed to be fitted with a motor, unladen "net" weight excluding the motor <= 100 kg | 
                  
                
                  
                    | Harmonised Commodity Description and Coding System (HS) - level 4 - Article | 
                    890312 | 
                    Inflatable "incl. rigid hull inflatable" boats, for pleasure or sports, not designed for use with a motor, unladen "net" weight <= 100 kg | 
                  
                
                  
                    | Harmonised Commodity Description and Coding System (HS) - level 4 - Article | 
                    890319 | 
                    Inflatable "incl. rigid hull inflatable" boats, for pleasure or sports, unladen "net" weight > 100 kg | 
                  
                
                  
                    | Harmonised Commodity Description and Coding System (HS) - level 4 - Article | 
                    890321 | 
                    Sailboats, with or without auxiliary motor, of a length <= 7,5 m (excl. inflatable) | 
                  
                
                  
                    | Harmonised Commodity Description and Coding System (HS) - level 4 - Article | 
                    890322 | 
                    Sailboats, with or without auxiliary motor, of a length > 7,5 m but <= 24 m (excl. inflatable) | 
                  
                
                  
                    | Harmonised Commodity Description and Coding System (HS) - level 4 - Article | 
                    890323 | 
                    Sailboats, with or without auxiliary motor, of a length > 24 m | 
                  
                
                  
                    | Harmonised Commodity Description and Coding System (HS) - level 4 - Article | 
                    890331 | 
                    Motorboats, of a length <= 7,5 m, for pleasure or sports (excl. inflatable and outboard) | 
                  
                
                  
                    | Harmonised Commodity Description and Coding System (HS) - level 4 - Article | 
                    890332 | 
                    Motorboats, of a length > 7,5 m but <= 24 m, for pleasure or sports (excl. inflatable and outboard) | 
                  
                
                  
                    | Harmonised Commodity Description and Coding System (HS) - level 4 - Article | 
                    890333 | 
                    Motorboats, of a length > 24 m, for pleasure or sports (excl. outboard) | 
                  
                
                  
                    | Harmonised Commodity Description and Coding System (HS) - level 4 - Article | 
                    890393 | 
                    Outboard motorboats, for pleasure or sports, and rowing boats and canoes, of a length <= 7,5 m (excl. inflatable) | 
                  
                
                  
                    | Harmonised Commodity Description and Coding System (HS) - level 4 - Article | 
                    890399 | 
                    Outboard motorboats, for pleasure or sports, and rowing boats and canoes, of a length > 7,5 m (excl. inflatable) |