… mounted on tractors or motor vehicles proper to Chapter 87 . (1) Machines mounted on tractor type bases . … its operating equipment is classified separately in heading 87.01 . On the other hand, this heading covers … facilities. Such assemblies are classified in heading 87.05 as special purpose motor vehicles. On the other …
… 87.10 ‑ Tanks and other armoured fighting vehicles, … or equipped with subsidiary removable armour ( headings 87.02 to 87.05 as appropriate). Self‑propelled artillery weapons fall …
