### Question
How does Ascertainment, Collection, and Recovery of Duties define large yacht?


### Answer
Under *19 U.S.C. § 1484b*, **large yacht** is defined as:

> 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**

