The pronouns he and she refer to people in the singular. He is masculine, she is feminine.
Example: Francesco is the best in the class. He always gets good grades.
The pronoun it refers to things, concepts, objects and animals in the third person. We also use it in impersonal constructions.
Example: I go to my English course on Tuesdays. It starts at 7pm.
We can use he/she for animals when we have a personal connection.
Example: My dog Murphy is very relaxed, he never barks.
Traditionally, people used 'she' to refer to cars and boats, but nowadays most people use 'it'.
Example: Look at that old sailboat, isn’t it/she beautiful.