Rental and leasing of recreational and sports goods

**Official Rulings:** - Rental of yachts without operator

This class includes rental of recreational and sports equipment: - pleasure boats, canoes, sailboats - bicycles - beach chairs and umbrellas - other sports equipment - skis

This class excludes: - rental of pleasure boats and sailing boats with crew, see 50.10, 50.30 - rental of video tapes and disks, see 77.22 - rental of other personal and household goods n.e.c., see 77.29 - rental of leisure and pleasure equipment as an integral part of recreational facilities, see 93.29