12
water vehicles, in particular boats, namely, ice-breaking and ice going ships, special tankers, ferries and passenger ships, but not including recreational boats
37
Shipbuilding, namely, construction and building of ships, but not including recreational boats; shipbuilding in the nature of construction and building of ships, namely, planning, the construction and building of ships, namely, ice-breaking and ice going ships, special tankers, ferries, and passenger ships, but not including recreational boats; repair and maintenance of boats and ships, namely, ice-breaking and ice going ships, special tankers, ferries, and passenger ships, but not including recreational boats; installation services in the field of shipbuilding
40
Shipbuilding in the nature of construction and building of ships, namely, custom manufacture and assembly of ice-breaking and ice going ships, special tankers, ferries, and passenger ships, but not including recreational boats
42
Engineering services in the field of shipbuilding; consultation, design and engineering in the field of shipbuilding; research and development in the field of shipbuilding and the construction and building of ships, but not including recreational boats