WATER TRANSPORTATION (SIC MAJOR GROUP E44)

This major group includes establishments primarily engaged in freight 
andpassenger transportation on the open seas or inland waters, and 
establishments furnishing such incidental services as lighterage, 
towing, and canal operation.  This major group also includes 
excursion boats, sightseeing boats, and water taxis.  Cargo handling 
operations when carried on by transportation companies and separately 
reported are classified in Industry 4491.  When separate reports for 
cargo handling are not available, these operations are classified 
with the transportation establishment.  Establishments primarily
engaged in the operation of charter or party fishing boats are 
classified in Services, Industry 7999.