Classification Detail

This class includes building and repairing of yachts and other vessels for pleasure or sports including rowing boats, canoes and inflatable boats. Building of pleasure boats designed to accept inboard or outboard motors or to be propelled by wind, paddles or oars. Building of yachts, cabin cruisers, sport fisherman and other pleasure boats, some of which may be quite large, although boats are generally smaller than ships. Building of dories, skiffs, oared life-boats, cutters, kayaks, canoes, racing shells, pedalos, etc. Manufacture of inflatable boats and rafts. Exclusions: Manufacture of boats with hulls resembling pleasure boats but different from pleasure boats in being specially equipped for commercial service is classified in class 3511 (Building and repairing of ships). See also exclusions to class 3511.