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