Section 17 VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT 89 Ships, boats and floating structures 89 02 Fishing vessels; factory ships and other vessels for processing or preserving fi 89 02 00 --- Not exceeding 20 tonnes gross weight 89 02 00 10 --- Not exceeding 20 tonnes gross weight Commodity Code Description 89 02 00 10 00 --- Not exceeding 20 tonnes gross weight