large yacht
Defined in 1 place of the United States Code.
As used in this section, the term “large yacht” means a vessel that exceeds 79 feet in length, is used primarily for recreation or pleasure, and has been previously sold by a manufacturer or dealer to a retail consumer.
Source
- 1999–present19 U.S.C. § 1484BCustoms Duties · Deferral of duty on large yachts imported for sale at United States boat shows · as used in this section