Section 17 Vehicles, aircraft, vessels and associated transport equipment 89 Ships, boats and floating structures 89 01 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. Commodity Code Description 89 01 10 Cruise ships, excursion boats, etc, for the transport of persons; ferry boats of all.. 89 01 20 Tankers 89 01 30 Refrigerated vessels, other than those of subheading No. 8901.20 89 01 90 Other vessels for the transport of goods and other vessels for both persons and goods