Section 17 Vehicles, aircraft, vessels and associated transport equipment 89 Ships, boats and floating structures 89 03 Yachts and other vessels for pleasure or sports; rowing boats and canoes. 89 03 91 Sailboats, with or without auxillary motor 89 03 91 00 Sailboats, with or without auxillary motor Commodity Code Description 89 03 91 00 000 Sailboats, with or without auxillary motor