| 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) |