Boats, inflatable, deflated, with or without rigid hull or deck sections, viz.: Boats, NOI; Catamarans; Kayaks; Lifeboats, Life Rafts or Rescue Boats, see Notes, items 24651 and 24652; Pedal Boats; Rigid Inflatable Boats; In boxes, crates or Packages 176, 2115 or 2232, subject to Item 170 and having a density in pounds per cubic foot of:

24651: NOTE-Also applies on boats or rafts regulated by the U.S. Department of Transportation as a Hazard Class 9, Life-saving Appliance, conforming with the requirements specified in 49 CFR 173.219.