37320 - Boat building & Repairing (Miscellaneous)
37322 - Outboard motorboats + Commercial & Military, all types + Prefabricated kits
3732201 - - Outboard motor runabouts, Wood or Metal, Runabouts, incl Commerical & Military (except sailboats with auxiliary power & Lifeboats)
3732202 - - Outboard motor utility boats, Wood or Metal, incl Commercial & Military (except sailboats with auxiliary power & Lifeboats)
3732203 - - Outboard motorboats: Wood or Metal: Runabouts: =<14 ft
3732204 - - Outboard motorboats: Wood or Metal: Runabouts: 15-16 ft
3732205 - - Outboard motorboats, Wood or Metal, incl Commercial & Military (except sailboats with auxiliary power & Lifeboats): Center consoles
3732206 - - Outboard motorboats: Wood or Metal: Runabouts: 16-17 ft
3732207 - - Outboard bass boats, Wood or Metal
3732208 - - Outboard motorboats: Wood or Metal: Runabouts: =>17 ft
3732209 - - Outboard motorboats, Wood or Metal, incl Commercial & Military (except sailboats with auxiliary power & Lifeboats): Cabin cruisers
3732211 - - Outboard motorboats: Wood or Metal: Runabouts: Utility
3732213 - - Outboard motorboats, Wood or Metal, incl Commercial & Military (except sailboats with auxiliary power & Lifeboats): Other
3732215 - - Outboard motorboats: Wood or Metal: Runabouts: Cabin cruisers
3732217 - - Outboard motorboats: Wood or Metal: Runabouts: Houseboats
3732219 - - Outboard motorboats: Wood or Metal: Runabouts: Other
3732221 - - Outboard motor runabouts, Plastics (Reinforced) Fiberglass, incl Commercial & Military (except sailboats with auxiliary power & Lifeboats)
3732223 - - Outboard motor utility boats, Plastics (Reinforced) Fiberglass, incl Commercial & Military (except sailboats with auxiliary power & Lifeboats)
3732225 - - Outboard cabin cruisers, Plastics (Reinforced) Fiberglass, incl Commercial & Military (except sailboats with auxiliary power & Lifeboats)
3732227 - - Center console outboard motorboats, Plastics (Reinforced) Fiberglass, incl Commercial & Military (except sailboats with auxiliary power & Lifeboats)
3732228 - - Outboard bass boats, Plastics (Reinforced) Fiberglass, incl Commercial & Military (except sailboats with auxiliary power & Lifeboats)
3732229 - - Other Outboard motorboats, Plastics (Reinforced) Fiberglass, incl Commercial & Military (except sailboats with auxiliary power & Lifeboats)
3732240 - - Outboard motorboats: Plastics, Fiberglass: Runabouts: =<14 ft
3732242 - - Outboard motorboats: Plastics, Fiberglass: Runabouts: 15-16 ft
3732244 - - Outboard motorboats: Plastics, Fiberglass: Runabouts: 16-17 ft
3732247 - - Outboard motorboats: Utility
3732248 - - Outboard motorboats: Cabin cruisers
3732249 - - Outboard motorboats: Plastics, Fiberglass: Runabouts: =>17 ft
3732253 - - Outboard motorboats: Houseboats
3732255 - - Outboard motorboats: Other
3732261 - - Outboard motorboats: Prefabricated boat construction kits
3732299 - - Outboard motorboats (Miscellaneous)
37323 - Inboard motorboats
3732303 - - Runabouts: > 26 ft (7.92 m) in length
3732304 - - Inboard runabouts, incl Commercial & Military (except sailboats with auxiliary power & Lifeboats)
3732305 - - Runabouts: 26 ft (7.92 m) or more in length
3732307 - - Cabin cruisers: > 26 ft (7.92 m) in length
3732309 - - Cabin cruisers: 26 ft (7.92 m) - 40 ft (12.19 m) in length
3732311 - - Inboard motorboats: Military
3732313 - - Cabin cruisers: 40 ft (12.19 m) - 65 ft (19.81 m) in length
3732315 - - Cabin cruisers: => 65 ft (19.81 m)
3732316 - - Inboard cabin cruisers, => 40 ft (12.19 m) in length, incl Commercial & Military (except sailboats with auxiliary power lifeboats)
3732317 - - Inboard houseboats
3732319 - - Other Inboard motorboats
3732321 - - Other Inboard motorboats (incl Houseboats) incl Commercial & Military (except sailboats with auxiliary power lifeboats)
3732330 - - Inboard motorboats: Nonmilitary: Runabouts: <26 ft
3732335 - - Inboard motorboats: Nonmilitary: Runabouts: =>26ft length
3732350 - - Inboard motorboats: Cabin cruisers (+ Yachts): <26ft length
3732354 - - Inboard motorboats: Cabin cruisers (+ Yachts): 26-40ft length
3732356 - - Inboard motorboats: Cabin cruisers (+ Yachts): 40-65ft length
3732358 - - Inboard motorboats: Cabin cruisers (+ Yachts): =>65ft length
3732370 - - Inboard motorboats: Houseboats: <26ft length
3732375 - - Inboard motorboats: Houseboats: =>26ft length
3732399 - - Inboard motorboats (Miscellaneous)
37324 - Inboard-outdrive boats
3732401 - - Inboard-outdrive houseboats, incl Commercial & Military (except sailboats with auxiliary power lifeboats)
3732403 - - Inboard-outdrive runabouts, incl Commercial & Military (except sailboats with auxiliary power lifeboats)
3732405 - - Inboard-outdrive cabin cruisers, incl Commercial & Military (except sailboats with auxiliary power lifeboats)
3732407 - - Inboard-outdrive center consoles, incl Commercial & Military (except sailboats with auxiliary power lifeboats)
3732409 - - Other Inboard-outdrive motorboats, incl Commercial & Military (except sailboats with auxiliary power lifeboats)
3732410 - - Inboard-outdrive boats: Houseboats: <26ft length
3732415 - - Inboard-outdrive boats: Houseboats: =>26ft length
3732418 - - Inboard-outdrive boats: Commercial workboats
3732420 - - Inboard-outdrive boats: other Boats: <26ft length
3732425 - - Inboard-outdrive boats: other Boats: =>26ft length
3732499 - - Inboard-outdrive boats (Miscellaneous)
37327 - Boats (General Sailboats, Rowboats, Canoes, etc.)
3732701 - - Sailboats with or without auxiliary motor: not >4 m (13.12 ft) in length
3732702 - - Sailboats without auxiliary motor, all sizes (excl military & Commercial)
3732703 - - Sailboats with or without auxiliary motor: >4 m (13.12 ft) - 6.5 m (21.33 ft) in length
3732704 - - Sailboats with auxiliary motor, not >6.5 m (21.33 ft) in length (excl military & Commercial)
3732705 - - Sailboats with or without auxiliary motor: >6.5 m (21.33 ft) - 9.0 m (29.53 ft) in length
3732706 - - Sailboats with auxiliary motor, >6.5 m (21.33 ft) - 9.0 m (29.53 ft) in length (excl military & Commercial)
3732707 - - Sailboats with or without auxiliary motor: >9.0 m (29.53 ft) - 12.0 m (39.03 ft) in length
3732708 - - Sailboats with auxiliary motor, >9.0 m (29.53 ft) - 12.0 m (39.03 ft) in length (excl military & Commercial)
3732709 - - Sailboats with or without auxiliary motor: >12.0 m (39.03 ft) in length
3732711 - - Canoes: Plastics
3732712 - - Sailboats with auxiliary motor, >12.0 m (39.03 ft) in length (excl military & Commercial)
3732713 - - Canoes: Metal
3732715 - - Canoes: Other
3732717 - - Canoes (made from all types of Materials, excl military & Commercial)
3732719 - - All other Boats (General, excl military & Commercial)
3732722 - - Sailboats: without auxiliary power: <12ft length
3732725 - - Sailboats: without auxiliary power: 12-16ft length
3732728 - - Sailboats: without auxiliary power: =>16 ft
3732732 - - Sailboats: with auxiliary power: <12ft length
3732735 - - Sailboats: with auxiliary power: 12-16ft length
3732738 - - Sailboats: with auxiliary power: =>16 ft
3732741 - - Canoes
3732742 - - Rowboats
3732749 - - Boats (General)
3732799 - - Boats (Miscellaneous)
37328 - Boat repair, Military & Nonmilitary
3732811 - - Repair of Military boats (Repair work done on Army, Navy, or Coast Guard boats)
3732821 - - Repair of Nonmilitary boats (Repair work on all other Boats)
3732899 - - Boat repair, Military & Nonmilitary (Miscellaneous)
3732XX0 - - Boat building & Repairing (Miscellaneous - Volume)
3732XX2 - - Boat building & Repairing (Miscellaneous - Speciality)