Yes, you can claim some fees on your boat and trailer... they are property tax and registration fees.

The property taxes on your car are deductible in:

1. Federal Taxes
2. Deductions Credits
3. Car and Other Things You Own
4. Personal Property Taxes

You may be able to deduct any tax related portion of the registration fee. To be deductible, the tax portion must be based on the value of the vehicle and be charged on a yearly basis. Registration, administrative, or emission testing fees, or tag or plate fees are not deductible for federal purposes. Often, your registration form will show separate lines for each item, be sure you deduct only the portion listed as for a vehicle tax. You may be able to deduct the other fees on your state return. 

1. Federal Taxes
2. Deductions Credits
3. Car and Other Things You Own
4. Car Registration Fees