Some fairly recent information regarding China's Boat market.
The best opportunities are for brand name foreign manufacturers with status. China is highly focused on brand name products, luxury tax is dropping to 10%, and will probably be eliminated in the next 1-2 years.
It is still a difficult market for this product in China, but for companies willing to invest in long term relationships with business and Government, the payoffs is tremendous. It will take 3-5 years to establish themselves, but once done the sales are by relationships, not advertising.