Building of pleasure and sporting boats

Title: Construction of pleasure and sports boats Includes the construction and transformation of yachts and other pleasure craft and sport (includes boats for sport fishing) made of metal, wood or any other material, driven by engines, sails or oars. Includes canoes, kayaks, jet skis, rafts and inflatable boats. It also includes the manufacture of incomplete vessels and hulls and factory conversion of recreational and sports vessels. Does not include:  Manufacture of sails for vessels (13962);  Manufacture of propellers and anchors for vessels (25992);  Manufacture of navigation instruments (26512);  Manufacture of engines for boats (28110);  Overhaul of sports and recreational boat engines at the factory (28110);  Construction of metallic vessels for commercial and industrial purposes (30111);  Construction of non-metallic vessels for commercial and industrial purposes (30112);  Manufacture of sailboards and surfboards (32300);  Maintenance and repair of recreational and sports vessels (33150);  Rental of pleasure boats and sailing boats with crew (50);  Rental of pleasure boats and unmanned yachts (77212).