Explanatory notes
… cover railway or tramway rolling-stock designed solely for running on rails. 2.‑ For the purposes of this Chapter, … of General Interpretative Rule 2 (a). An incomplete or unfinished vehicle, whether or not assembled, is classified … cross‑sectioned, designed for demonstrational purposes, unsuitable for other uses ( heading 90.23 ). (b) Wheeled …Legal note
… cover railway or tramway rolling-stock designed solely for running on rails. 2.‑ For the purposes of this Chapter, … even if presented with the tractor, and whether or not mounted on it. 3.‑ Motor chassis fitted with cabs fall in …