This major group includes establishments engaged in freight and passenger 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, sight-seeing 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 engaged in the operation of charter or party fishing boats are classified in Services, Industry 7999.