| 120 05 | AGITATORS, FISH TANK |
| 120 08 | AIRBOATS AND INFLATABLE BOATS |
| 120 09 | ANODES, INCLUDING PARTS AND ACCESSORIES |
| 120 10 | ANCHORS |
| 120 11 | ANIMAL CAPTURE GUNS AND ACCESSORIES |
| 120 12 | BAIT, FISH |
| 120 13 | BATTERY BOXES AND BATTERY CHARGERS, MARINE |
| 120 14 | BARGES |
| 120 15 | BELLS, SHIP |
| 120 16 | BILGE PUMPS AND BOAT BAILERS |
| 120 17 | CONTROL SYSTEMS, BOAT, SHIP, MARINE, ENVIRONMENTAL |
| 120 18 | BOAT COMPONENTS (NOT OTHERWISE CLASSIFIED) |
| 120 19 | BOAT FENDERS |
| 120 20 | BOAT RAMPS AND PARTS |
| 120 21 | BOATS, 21 FEET AND UNDER |
| 120 22 | BOATS, RECREATIONAL (NOT OTHERWISE CLASSIFIED) |
| 120 23 | BOATS, OVER 21 FEET, INCLUDING FERRIES |
| 120 24 | BOATS, PEDAL AND PONTOON |
| 120 25 | BRIDGES, PASSENGER LOADING |
| 120 26 | BUOYS, MARKER |
| 120 27 | BOLLARDS, MOORING DEVICES |
| 120 28 | COMMUNICATIONS EQUIPMENT, MARINE |
| 120 29 | CAMELS, STRUCTURE TO LIFT SUBMERGED VESSELS |
| 120 30 | CANOES AND KAYAKS |
| 120 31 | CRANES, CONTAINER |
| 120 32 | CHILLER, WATER, LARGE FLOW CAPACITY TO CHILL HATCHERY WATER |
| 120 33 | DEPTH FINDERS OR INDICATORS |
| 120 34 | CULTURE EQUIPMENT AND SUPPLIES, FISH, AQUACULTURE; PISCICULTURE |
| 120 35 | DOCKS AND PIERS, FIXED AND FLOATING: DOCK SYSTEMS, GANGWAYS, MARINAS, WHARFS, ETC. |
| 120 36 | ELECTRICAL PARTS AND ACCESSORIES, MARINE |
| 120 37 | FISH LOCATORS AND SHOCKERS |
| 120 38 | FISH AND MARINE LIFE INCUBATORS, ACCESSORIES AND RELATED EQUIPMENT |
| 120 39 | FISH TANKS, HOLDING AND TRANSPORT |
| 120 40 | FUEL TANKS, BOAT |
| 120 41 | GATES, SAFETY, MARINE |
| 120 42 | GAUGES, MARINE |
| 120 43 | HYDRAULIC SYSTEMS, MARINE |
| 120 44 | HARDWARE, FITTINGS, PARTS, AND SUPPLIES, BOAT, EXCEPT SPARK PLUGS |
| 120 45 | HATCHERIES, RANCHES, AND OTHER FISHERY RESOURCES |
| 120 46 | HATCHING EQUIPMENT, FISH, INCLUDING JARS AND STANDPIPES |
| 120 47 | LIFEBOATS, SAILBOATS AND DINGHIES |
| 120 48 | LIFE PRESERVERS |
| 120 50 | LIGHTS, BEACON AND SIGNAL |
| 120 52 | LIGHTS, MARINE NAVIGATION, BOAT |
| 120 53 | LINE THROWING APPARATUS, ROCKET |
| 120 54 | MARINE EQUIPMENT AND SUPPLIES, RECYCLED |
| 120 55 | MINNOW TANKS |
| 120 56 | MOTOR AND ENGINE PARTS AND ACCESSORIES, MISCELLANEOUS, MARINE |
| 120 57 | MOTORS, MARINE, ELECTRIC |
| 120 58 | MOTORS, INBOARD, DIESEL, MARINE |
| 120 59 | MOTOR CONVERSION UNIT, OUTBOARD PROPELLER TO JET WATER DRIVE |
| 120 60 | MOTORS, INBOARD, GASOLINE |
| 120 62 | MOTORS, OUTBOARD, DIESEL |
| 120 63 | MOTORS, OUTBOARD, GASOLINE |
| 120 64 | NAVIGATION INSTRUMENTS, MARINE: COMPASSES, SEXTANT, ETC. (SEE CLASS 220 FOR ELECTRONIC NAVIGATION EQUIPMENT) |
| 120 65 | NETS AND REPAIR SUPPLIES, MARINE |
| 120 67 | NETS AND REPAIR SUPPLIES, WILDLIFE TRAPPING |
| 120 70 | PADDLES AND OARS |
| 120 71 | PONTOONS, ALL TYPES |
| 120 72 | POSITIONING SYSTEMS, GLOBAL, MARINE |
| 120 73 | PRESERVATIVES, NET |
| 120 74 | PUMPS, MARINE |
| 120 75 | PROPELLERS (FOR INBOARD AND OUTBOARD MOTORS) |
| 120 76 | RIGGING AND RIGGING GEAR FOR SHIPS |
| 120 77 | ROCKET CHARGES AND CANNONS, WILDLIFE TRAPPING |
| 120 78 | RAFTS |
| 120 79 | REEFER, REFRIGERATOR BOAT OR SHIP, INCLUDING PARTS AND ACCESSORIES |
| 120 80 | RODS, REELS AND TACKLE SUPPLIES |
| 120 81 | REACH STACKERS AND STRADDLE CARRIERS, MARINE |
| 120 82 | SAILS, INCLUDING PARTS AND ACCESSORIES |
| 120 83 | SCUBA AND SKIN DIVING EQUIPMENT |
| 120 84 | SHIPS, ALL TYPES: CARGO, CRUISE, SALVAGE, ETC. |
| 120 85 | SKIS, JET |
| 120 86 | SEARCHLIGHTS, MARINE |
| 120 87 | TOWERS: OBSERVATION, HUNTING, ETC. |
| 120 88 | TOOLS, MARINE HULL AND ENGINE |
| 120 89 | UNDERWATER VEHICLES, REMOTE OPERATED (ROV) |
| 120 90 | TRAILERS, BOAT |
| 120 91 | SUBMARINES: EXPLORATION, RECREATION, ETC., (SEE 257-47 FOR MILITARY TYPE) |
| 120 92 | VEGETATION CONTROL AND REMOVAL EQUIPMENT, WATER |
| 120 93 | TRAPS, FISH |
| 120 94 | WILDLIFE SCARE-AWAY DEVICES: CANNONS, EXPLODERS, ETC. |
| 120 95 | WILDLIFE SCARE-AWAY DEVICES, ULTRASONIC (INACTIVE, PLEASE SEE COMMODITY CODE 120-94 EFFECTIVE JANUARY 1, 2016) |
| 120 96 | WATER SAFETY EQUIPMENT AND SUPPLIES: ROPE, FLOAT LINES, ETC. (NOT OTHERWISE CLASSIFIED) |
| 120 97 | WINCHES AND LIFTS, BOAT, INCLUDING WINDLASSES |