Building of pleasure and sporting boats

This class includes: - manufacture of inflatable boats and rafts - building of sailboats with or without auxiliary motor - building of motor boats - building of recreation-type hovercraft - manufacture of personal watercraft - manufacture of other pleasure and sporting boats: . canoes, kayaks, rowing boats, skiffs

This class excludes: - manufacture of parts of pleasure and sporting boats: . manufacture of sails, see 13.92 . manufacture of iron or steel anchors, see 25.99 . manufacture of marine engines, see 28.11 - manufacture of sailboards and surfboards, see 32.30 - maintenance and repair of pleasure boats, see 33.15