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This class includes the building of ships, except vessels for sports or recreation, and the construction of floating structures.

This class includes:
- building of commercial vessels:
* passenger vessels, ferry boats, cargo ships, tankers, tugs etc.
- bu

This class excludes:
- manufacture of parts of vessels, other than major hull assemblies:
* manufacture of sails, see 1392
* manufacture of ships' propellers, see 2599
* manufacture of iron or steel anchors, see 2599
* manufacture of marine engines, see 2