Building of pleasure and sporting boats

This class includes: - manufacture of inflatable boats and rafts for sport and recreation - building of sailboats with or without auxiliary motor - building of motor boats - building of recreation-type hovercraft - building of yachts - manufacture of personal watercraft - manufacture of other pleasure and sporting boats e.g.: • canoes, kayaks, rowing boats, skiffs This class includes also - factory conversion of pleasure and sporting boats

This class excludes: - manufacture of parts of pleasure and sporting boats: • manufacture of sails, see 1399 • manufacture of iron or steel anchors, see 2599 • manufacture of marine engines, see 2811 - factory overhaul sport and recreation ship and boat engines, see 2811 - manufacture of sailboards and surfboards, see 3230 - repair and repair of pleasure boats, see 3315 - rental of pleasure boats and sailing boats with crew, see 5011, 5021 - rental of pleasure boats and yachts without crew, see 7721