Vessels, incl. lifeboats, of a weight < 100 kg each (excl. rowing boats and other vessels of heading 8901 to 8905 and vessels for breaking up)
Vessels, incl. lifeboats, of a weight > 100 kg each (excl. seagoing vessels, warships, rowing boats and other vessels of heading 8901 to 8905 and floating structures for breaking up)