A FLOATING BOARD STRUCTURE FOR ONE PERSON TO VIEW UNDERWATER MARINE LIFE AND FISH. THIS IS USED ON CALM WATERS IN EITHER SEAS OR LAKES. IT IS A BOARD WITH A VIEWING WINDOW AND VENTILATION SYSTEM. IT IS PROPELLED BY PEDDLES AND PADDLES. THE VIEWING PERSON LAYS FACE DOWN ON THE BOARD AND LOOKS THROUGH THE WINDOW. IT IS MADE FROM PLASTIC.

GIR1. TERMS OF HEADING 89.03 COVERS YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS: GIR6. TERMS OF ONE DASH SUBHEADING 8903.99 OTHER, TERMS OF TWO-DASH SUBHEADING 890399.10 OF A WEIGHT NOT EXCEEDING 100kg EACH.