Code NIC 2008 - 3012 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 1322

• manufacture of iron or steel anchors, see 2599

• manufacture of marine engines, see 2811

- manufacture of sailboards and surfboards, see 3230

- maintenance, repair or alteration of pleasure boats, see 3315

30120Building of pleasure and sporting boats