| 8900 | SHIPS, BOATS AND FLOATING STRUCTURES | |
| 8901 | Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods | |
| 8902 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products | |
| 8903 | Yachts and other vessels for pleasure or sports; rowing boats and canoes | |
| 8904 | Tugs and pusher craft | |
| 8905 | Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms | |
| 8906 | Other vessels, including warships and lifeboats other than rowing boats | |
| 8907 | Other floating structures (for example, rafts, tanks, coffer-dams, landing stages, buoys and beacons) | |
| 8908 | Vessels and other floating structures for breaking up | |