Building of pleasure and sporting boats

30.12
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