### Question
Can you define what large yacht means?


### Answer
**Large yacht** is defined as the following in *19 U.S.C. § 1484b*:

> 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

#### Citation:
  - *19 U.S.C. § 1484b*
  - Heading: **CHAPTER 4-TARIFF ACT OF 1930 > SUBTITLE III-ADMINISTRATIVE PROVISIONS > Part III-Ascertainment, Collection, and Recovery of Duties**

