Building of pleasure and sporting boats

This class includes: - manufacture of inflatable boats and rafts for sports and recreation - building of sailing boats with or without auxiliary motor - building of motorboats - 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 also includes: - factory conversion of pleasure and sporting boats

This class excludes: - manufacture of parts of pleasure and sporting boats: • manufacture of sails, see 13.96 • manufacture of iron or steel anchors, see 25.99 • manufacture of marine engines, see 28.11 - factory overhaul of engines for sport/recreational ships and boats, see 28.11 - manufacture of sailboards and surfboards, see 32.30 - repair of pleasure boats, see 33.15 - rental of pleasure boats and sailing boats with crew, see 50.10, 50.30 - rental of pleasure boats and yachts without crew, see 77.21