Building of non-metal civil vessels, except pleasure and sporting boats

Title: Construction of civil non-metallic vessels, except for pleasure and sport Includes the construction, reconstruction and transformation of non-metallic vessels into wood, fiberglass or other non-metallic materials for commercial or industrial purposes. It also includes the manufacture of incomplete vessels, hulls and floating structures non-metallic. Does not include:  Manufacture of sails for vessels (13962);  Manufacture of boat propellers (25992);  Manufacture of engines for boats (28110);  Construction of recreational and sports boats and inflatable boats (30120);  Repair and maintenance of non-metallic vessels for civil purposes (33150);