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
13.92
• manufacture of iron or steel anchors, see
25.99
• manufacture of marine engines, see
28.11
- manufacture of sailboards and surfboards, see
32.30
- maintenance and repair of pleasure boats, see
33.15 
Industry Rating Germany
Industry Rating Austria
