| Commodity Code Detail | Buyer | Description |
| 120-00-00-000-0 | 3 | BOATS, MOTORS, AND MARINE AND WILDLIFE SUPPLIES |
| 120-05-00-000-0 | 3 | AGITATORS, FISH TANK |
| 120-08-00-000-0 | 3 | AIRBOATS AND INFLATABLE BOATS |
| 120-10-00-000-0 | 3 | ANCHORS |
| 120-11-00-000-0 | 3 | ANIMAL CAPTURE GUNS AND ACCESSORIES |
| 120-12-00-000-0 | 3 | BAIT, FISH |
| 120-13-00-000-0 | 3 | BATTERY BOXES, MARINE |
| 120-14-00-000-0 | 3 | BARGES |
| 120-15-00-000-0 | 3 | BELLS, SHIP |
| 120-16-00-000-0 | 3 | BILGE PUMPS AND BOAT BAILERS |
| 120-18-00-000-0 | 3 | BOAT COMPONENTS (NOT OTHERWISE CLASSIFIED) |
| 120-19-00-000-0 | 3 | BOAT FENDERS |
| 120-20-00-000-0 | 3 | BOAT RAMPS AND PARTS |
| 120-21-00-000-0 | 3 | BOATS, 21 FEET AND UNDER |
| 120-23-00-000-0 | 3 | BOATS, OVER 21 FEET (INCLUDING FERRIES) |
| 120-24-00-000-0 | 3 | BOATS, PEDAL AND PONTOON |
| 120-26-00-000-0 | 3 | BUOYS, MARKER |
| 120-30-00-000-0 | 3 | CANOES |
| 120-32-00-000-0 | 3 | CHILLER, WATER, LARGE FLOW CAPACITY (TO CHILL HATCHERY WATER) |
| 120-33-00-000-0 | 3 | DEPTH FINDERS |
| 120-35-00-000-0 | 3 | DOCKS AND PIERS, FIXED AND FLOATING (INCL. DOCK SYSTEMS, GANGWAYS, ETC.) |
| 120-36-00-000-0 | 3 | ELECTRICAL ACCESSORIES AND PARTS, MARINE |
| 120-37-00-000-0 | 3 | FISH LOCATORS AND SHOCKERS |
| 120-38-00-000-0 | 3 | FISH AND MARINE LIFE INCUBATORS, ACCESSORIES AND RELATED EQUIPMENT |
| 120-39-00-000-0 | 3 | FISH TANKS, HOLDING AND TRANSPORT |
| 120-40-00-000-0 | 3 | FUEL TANKS, BOAT |
| 120-42-00-000-0 | 3 | GAUGES, MARINE |
| 120-44-00-000-0 | 3 | HARDWARE, FITTINGS, PARTS, AND SUPPLIES, BOAT (EXCEPT SPARK PLUGS) |
| 120-46-00-000-0 | 3 | HATCHING JARS AND STANDPIPES |
| 120-47-00-000-0 | 3 | LIFEBOATS |
| 120-48-00-000-0 | 3 | LIFE PRESERVERS |
| 120-50-00-000-0 | 3 | LIGHTS, BEACON AND SIGNAL |
| 120-52-00-000-0 | 3 | LIGHTS, MARINE NAVIGATION, BOAT |
| 120-53-00-000-0 | 3 | LINE THROWING APPARATUS (ROCKET) |
| 120-55-00-000-0 | 3 | MINNOW TANKS |
| 120-56-00-000-0 | 3 | MOTOR AND ENGINE PARTS AND ACCESSORIES (MISCELLANEOUS), MARINE. |
| 120-57-00-000-0 | 3 | MOTORS, MARINE, ELECTRIC |
| 120-58-00-000-0 | 3 | MOTORS, INBOARD, DIESEL, MARINE |
| 120-59-00-000-0 | 3 | MOTOR CONVERSION UNIT (OUTBOARD PROPELLER TO JET WATER DRIVE) |
| 120-60-00-000-0 | 3 | MOTORS, INBOARD, GASOLINE |
| 120-62-00-000-0 | 3 | MOTORS, OUTBOARD, DIESEL |
| 120-63-00-000-0 | 3 | MOTORS, OUTBOARD, GASOLINE |
| 120-64-00-000-0 | 3 | NAVIGATION INSTRUMENTS, MARINE: COMPASSES, SEXTANT ETC. (FOR ELECTRONIC NAVIGATION EQUIPMENT SEE CLASS 22 |
| 120-65-00-000-0 | 3 | NETS AND REPAIR SUPPLIES, MARINE |
| 120-67-00-000-0 | 3 | NETS AND REPAIR SUPPLIES (FOR WILDLIFE TRAPPING) |
| 120-70-00-000-0 | 3 | PADDLES AND OARS |
| 120-71-00-000-0 | 3 | PONTOONS, ALL TYPES |
| 120-73-00-000-0 | 3 | PRESERVATIVES, NET |
| 120-74-00-000-0 | 3 | PUMPS, MARINE |
| 120-75-00-000-0 | 3 | PROPELLERS (FOR INBOARD AND OUTBOARD MOTORS) |
| 120-76-00-000-0 | 3 | RIGGING AND RIGGING GEAR FOR SHIPS |
| 120-77-00-000-0 | 3 | ROCKET CHARGES AND CANNONS, WILDLIFE TRAPPING |
| 120-78-00-000-0 | 3 | RAFTS |
| 120-80-00-000-0 | 3 | RODS, REELS AND TACKLE SUPPLIES |
| 120-83-00-000-0 | 3 | SCUBA AND SKIN DIVING EQUIPMENT |
| 120-86-00-000-0 | 3 | SEARCHLIGHTS, MARINE |
| 120-87-00-000-0 | 3 | TOWERS: OBSERVATION, HUNTING, ETC. |
| 120-90-00-000-0 | 3 | TRAILERS, BOAT |
| 120-93-00-000-0 | 3 | TRAPS, FISH |
| 120-94-00-000-0 | 3 | WILDLIFE SCARE-AWAY DEVICES: CANNONS, EXPLODERS, ETC. |
| 120-95-00-000-0 | 3 | WILDLIFE SCARE-AWAY DEVICES, ULTRASONIC |
| 120-97-00-000-0 | 3 | WINCHES AND LIFTS, BOAT (INCL. WINDLASSES) |
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