WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
89.03 - Yachts and other vessels for pleasure or sports; rowing boats and canoes (+). - Inflatable - Other : 8903.91 - - Sailboats, with or without auxiliary motor 8903.92 - - Motorboats, other than outboard motorboats 8903.99 - - Other 8903.10 This heading covers all vessels for pleasure or sports and all rowing boats and canoes. This heading includes achts, marine jets and other sailboats and motorboats, dinghies, ka a h , sculls, skiffs, pedalos e of pedal-o erated float), sports fishing vessels, inflatable cra and boats which can be folde or disassemb ed. 6? f The heading also covers lifeboats propelled by oars (other lifeboats fall in heading 89.06). Sailboards are, however, excluded (heading 95.06).
1.- A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the essential character of a vessel of a particular kind.