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Section XVII

VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

Notes.

1.‑  This Section does not cover articles of heading 95.03 or 95.08, or bobsleighs, toboggans or the like of heading 95.06.

2.‑  The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this Section :

       (a)   Joints, washers or the like of any material (classified according to their constituent material or in heading 84.84) or other articles of vulcanised rubber other than hard rubber (heading 40.16);

       (b)   Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

       (c)   Articles of Chapter 82 (tools);

       (d)   Articles of heading 83.06;

       (e)   Machines or apparatus of headings  84.01 to 84.79, or parts thereof, other than the radiators for the articles of this Section; articles of heading 84.81 or 84.82 or, provided they constitute integral parts of engines or motors, articles of heading 84.83;

       (f)    Electrical machinery or equipment (Chapter 85);

       (g)   Articles of Chapter 90;

       (h)   Articles of Chapter 91;

       (ij)   Arms (Chapter 93);

       (k)   Lamps or lighting fittings of heading 94.05; or

       (l)    Brushes of a kind used as parts of vehicles (heading 96.03).

3.‑  References in Chapters 86 to 88 to “parts” or “accessories” do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.

4.‑  For the purposes of this Section :

       (a)   Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87;

       (b)   Amphibious motor vehicles are classified under the appropriate heading of Chapter 87;

       (c)   Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88.

5.‑  Air‑cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows :

       (a)   In Chapter 86 if designed to travel on a guide‑track (hovertrains);

       (b)   In Chapter 87 if designed to travel over land or over both land and water;

       (c)   In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing‑stages or also able to travel over ice.

       Parts and accessories of air‑cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air‑cushion vehicles are classified under the above provisions.

       Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or traffic control equipment for railways.

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Chapter 87

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

Notes.

1.‑  This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.

2.‑  For the purposes of this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.

       Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.

3.‑  Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06.

4.‑  Heading 87.12 includes all children’s bicycles. Other children’s cycles fall in heading 95.03.

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Heading 8701

Tractors (other than tractors of heading 87.09).

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Heading 8702

Motor vehicles for the transport of ten or more persons, including the driver.

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Heading 8703

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.

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Heading 8704

Motor vehicles for the transport of goods.

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Heading 8705

Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units).

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Heading 8706

Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05.

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Heading 8707

Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05.

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Heading 8708

Parts and accessories of the motor vehicles of headings 87.01 to 87.05.

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Heading 8709

Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles.

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Heading 8710

Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles.

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Heading 8711

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars.

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Heading 8712

Bicycles and other cycles (including delivery tricycles), not motorised.

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Heading 8713

Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled.

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Heading 8714

Parts and accessories of vehicles of headings 87.11 to 87.13.

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Heading 8715

Baby carriages and parts thereof.

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Heading 8716

Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof.

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WCO Trade Tools provides essential information to support your trade activity.

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