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 13920 (Manufacture of made-up textile articles, except apparel), + manufacture of iron or steel anchors, see 2599 (Manufacture of other fabricated metal products not elsewhere classified), + manufacture of marine engines, see 28110 (Manufacture of engines and turbines, except aircraft, vehicle and cycle engines), - manufacture of sailboards and surfboards, see 32300 (Manufacture of sports goods), - maintenance, repair or alteration of pleasure boats, see 33150 (Repair and maintenance of transport equipment, except motor cars, motorbikes, mopeds, and other motor vehicles)).