Sección: XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
Capítulo: 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
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.

GENERAL

This Chapter covers the following vehicles, with the exception of certain mobile machines of Section XVI (see the Explanatory Notes to headings 87.01, 87.05 and 87.16) :

(1) Tractors (heading 87.01).

(2) Motor vehicles designed for the transport of persons (heading 87.02 or 87.03) or goods (heading 87.04) or for special purposes (heading 87.05).

(3) 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, and tractors of the type used on railway station platforms (heading 87.09).

(4) Armoured fighting vehicles, motorised (heading 87.10).

(5) Motorcycles and side-cars; cycles and carriages for disabled persons, whether or not motorised (headings 87.11 to 87.13).

(6) Baby carriages (heading 87.15).

(7) Trailers and semi-trailers, and other vehicles, not mechanically propelled, i.e., vehicles for towing by another vehicle, pushing or pulling by hand or drawing by animals (heading 87.16).

The Chapter also covers air-cushion vehicles designed to travel over land or over both land and certain tracts of water (swamps, etc.) (see Note 5 to Section XVII).

An incomplete or unfinished vehicle, whether or not assembled, is classified as the corresponding complete or finished vehicle provided it has the essential character of the latter (see General Interpretative Rule 2 (a)), as for example:

(A) A motor vehicle, not yet fitted with the wheels or tyres and battery.

(B) A motor vehicle not equipped with its engine or with its interior fittings.

(C) A bicycle without saddle and tyres.

This Chapter also covers parts and accessories which are identifiable as being suitable for use solely or principally with the vehicles included therein, subject to the provisions of the Notes to Section XVII (see the General Explanatory Note to the Section).
*
* *

It should be noted that amphibious motor vehicles are classified as motor vehicles of this Chapter. But aircraft specially constructed so that they can also be used as road vehicles remain classified as aircraft (heading 88.02).


The Chapter also excludes:

(a) Vehicles and parts thereof, cross-sectioned, designed for demonstrational purposes, unsuitable for other uses (heading 90.23).

(b) Wheeled toys designed to be ridden by children, and children’s cycles (other than children’s bicycles) (heading 95.03).

(c) Winter sports equipment such as bobsleighs, toboggans and the like (heading 95.06).

(d) Vehicles used on roundabouts or in other fairground amusements (heading 95.08).

87.01 Tractors (other than tractors of heading 87.09).



For the purposes of this heading, tractors means wheeled or track-laying vehicles constructed essentially for hauling or pushing another vehicle, appliance or load. They may contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods, or provision for fitting with working tools as a subsidiary function.

The heading does not cover propelling bases specially designed, constructed or reinforced to form an integral part of a machine performing a function such as lifting, excavating, levelling, etc., even if the propelling base uses traction or propulsion for the execution of this function.

The heading covers tractors (other than tractors of the type used on railway station platforms, falling in heading 87.09) of various types (tractors for agricultural or forestry work, road tractors, heavy duty tractors for constructional engineering work, winch tractors, etc.), whatever their mode of propulsion (internal combustion piston engine, electric motor, etc.). It also includes tractors which can be used both on rails and on road, but not those which are designed exclusively for use on rails.

The tractors of this heading may be fitted with coachwork (a body) or may have seats for the crew or a driving cab. They may be equipped with a tool box, with provision for raising and lowering agricultural implements, with a coupling device for trailers or semi-trailers (e.g., on mechanical horses and similar tractive units), or with a power take-off for driving machines such as threshers and circular saws.

The chassis of a tractor may be mounted on wheels, on tracks or on a combination of wheels and tracks. In the last case, only the front steering axle is fitted with wheels.

This heading also covers pedestrian controlled tractors. These are small agricultural tractors equipped with a single driving axle carried on one or two wheels; like normal tractors, they are designed for use with interchangeable implements which they may operate by means of a general purpose power take-off. They are not usually fitted with a seat and the steering is effected by means of two handles. Some types, however, also have a one- or two-wheeled rear carriage with a seat for the driver.

Similar pedestrian controlled tractors are also used for industrial purposes.

The heading includes tractors fitted with winches (e.g., as used for hauling out bogged-down vehicles; for up-rooting and hauling trees; or for the remote haulage of agricultural implements).

The heading further includes straddle-type tractors (stilt tractors) used, for example, in vineyards and forestry plantations.
*
* *

The heading also excludes motor breakdown lorries equipped with cranes, lifting tackle, winches, etc. (heading 87.05).

TRACTORS FITTED WITH OTHER MACHINERY

It should be noted that agricultural machines designed for fitting to tractors as interchangeable equipment (ploughs, harrows, hoes, etc.) remain classified in their respective headings even if mounted on the tractor at the time of presentation. The tractive unit in such cases is separately classified in this heading.

Tractors and industrial working tools are also classified separately when the tractor is designed essentially for hauling or pushing another vehicle or load, and includes, in the same way as an agricultural tractor, simple devices for operating (raising, lowering, etc.) the working tools. In such a case, the interchangeable working tools are classified in their appropriate headings, even if presented with the tractor, and whether or not mounted on it, while the tractor with its operating equipment is classified in this heading.

In the case of articulated motor lorries with semi-trailers, tractors coupled to semi-trailers, and heavy duty tractors coupled, in the same way as to semi-trailers, to working machines of Chapter 84, the hauling element is classified in this heading whereas the semi-trailer or the working machine is classified in its appropriate heading.

On the other hand, this heading does not cover the propelling bases of machines referred to, for example, in headings 84.25, 84.26, 84.29, 84.30 and 84.32, in which the propelling base, the operating controls, the working tools and their actuating equipment are specially designed for fitting together to form an integral mechanical unit. Such is the case with loaders, bulldozers, motorised ploughs, etc.

As a general rule, propelling bases forming an integral part of a machine designed for handling, excavating, etc., can be distinguished from the tractors of this heading by their special constructional features (shape, chassis, means of locomotion, etc.). For propelling bases of the tractor type, various technical features relating essentially to the structure of the complete unit and to equipment specially designed for functions other than hauling or pushing should be taken into consideration. For instance, the propelling bases not covered by this heading incorporate robust elements (such as supporting blocks, plates or beams, platforms for swivelling cranes) forming a part of or fixed, generally by welding, to the chassis-body framework to carry the actuating equipment for the working tools. In addition, such propelling bases may comprise several of the following typical parts: powerful equipment with built-in hydraulic system for operating the working tools; special gear boxes, in which, for example, the top speed in reverse gear is not less than the top speed in forward gear; hydraulic clutch and torque converter; balancing counterweight; longer tracks to increase stability of the base; special frame for rear mounted engine, etc.
°
° °
Subheading Explanatory Notes.

Subheading 8701.10

See the Explanatory Note to heading 87.01, sixth and seventh paragraphs.

Subheading 8701.30

This subheading also covers tractors with a combination of wheels and tracks.

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



This heading covers all motor vehicles designed for the transport of ten persons or more (including the driver).

The heading includes motor buses and coaches; trolleybuses (obtaining current from overhead wires); and “ gyrobuses ” which operate on the principle that kinetic energy can be stored in a high-speed flywheel and used to drive an electric generator which supplies current to a motor.

This heading also includes motor coaches convertible into rail-cars by changing the wheels and locking the steering, the motor remaining unchanged.

87.03 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.


This heading covers motor vehicles of various types (including amphibious motor vehicles) designed for the transport of persons; it does not, however, cover the motor vehicles of heading 87.02. The vehicles of this heading may have any type of motor (internal combustion piston engine, electric motor, gas turbine, etc.).

The heading also covers lightweight three-wheeled vehicles of simpler construction, such as:

- those fitted with motorcycle engine and wheels, etc. which, by virtue of their mechanical structure, possess the characteristics of conventional motor cars, that is motor car type steering system or both reverse gear and differential;

- those mounted on a T-shaped chassis, whose two rear wheels are independently driven by separate battery-powered electric motors. These vehicles are normally operated by means of a single central control stick with which the driver can start, accelerate, brake, stop and reverse the vehicle, as well as steer it to the right or to the left by applying a differential torque to the drive wheels or by turning the front wheel.

The vehicles of this heading may be of the wheeled or track-laying type.

The heading also includes:

(1) Motor cars (e.g., limousines, taxis, sports cars and racing cars).

(2) Specialised transport vehicles such as ambulances, prison vans and hearses.

(3) Motor-homes (campers, etc.), vehicles for the transport of persons, specially equipped for habitation (with sleeping, cooking, toilet facilities, etc.).

(4) Vehicles specially designed for travelling on snow (e.g., snowmobiles).

(5) Golf cars and similar vehicles.

(6) Four-wheeled motor vehicles with tube chassis, having a motor-car type steering system (e.g., a steering system based on the Ackerman principle).

For the purposes of this heading, the expression “station wagons” means vehicles with a maximum seating capacity of nine persons (including the driver), the interior of which may be used, without structural alteration, for the transport of both persons and goods.

The classification of certain motor vehicles in this heading is determined by certain features which indicate that the vehicles are principally designed for the transport of persons rather than for the transport of goods (heading 87.04). These features are especially helpful in determining the classification of motor vehicles which generally have a gross vehicle weight rating of less than 5 tonnes and which have a single enclosed interior space comprising an area for the driver and passengers and another area that may be used for the transport of both persons and goods. Included in this category of motor vehicles are those commonly known as "multipurpose” vehicles (e.g., van-type vehicles, sports utility vehicles, certain pick-up type vehicles). The following features are indicative of the design characteristics generally applicable to the vehicles which fall in this heading:

(a) Presence of permanent seats with safety equipment (e.g., safety seat belts or anchor points and fittings for installing safety seat belts) for each person or the presence of permanent anchor points and fittings for installing seats and safety equipment in the rear area behind the area for the driver and front passengers; such seats may be fixed, fold-away, removable from anchor points or collapsible;

(b) Presence of rear windows along the two side panels;

(c) Presence of sliding, swing-out or lift-up door or doors, with windows, on the side panels or in the rear;

(d) Absence of a permanent panel or barrier between the area for the driver and front passengers and the rear area that may be used for the transport of both persons and goods;

(e) Presence of comfort features and interior finish and fittings throughout the vehicle interior that are associated with the passenger areas of vehicles (e.g., floor carpeting, ventilation, interior lighting, ashtrays).

Vehicles specialised for use in fairgrounds, e.g., “dodge’em” cars are classified in heading 95.08.

87.04 Motor vehicles for the transport of goods.



This heading covers in particular:

Ordinary lorries (trucks) and vans (flat, tarpaulin-covered, closed, etc.); delivery trucks and vans of all kinds, removal vans; lorries (trucks) with automatic discharging devices (tipping lorries (trucks), etc.); tankers (whether or not fitted with pumps); refrigerated or insulated lorries (trucks); multi-floored lorries (trucks) for the transport of acid in carboys, cylinders of butane, etc.; dropframe heavy-duty lorries (trucks) with loading ramps for the transport of tanks, lifting or excavating machinery, electrical transformers, etc.; lorries (trucks) specially constructed for the transport of fresh concrete, other than concrete-mixer lorries (trucks) of heading 87.05; refuse collectors whether or not fitted with loading, compressing, damping, etc., devices.

The classification of certain motor vehicles in this heading is determined by certain features which indicate that the vehicles are designed for the transport of goods rather than for the transport of persons (heading 87.03). These features are especially helpful in determining the classification of motor vehicles, generally vehicles having a gross vehicle weight rating of less than 5 tonnes, which have either a separate closed rear area or an open rear platform normally used for the transport of goods, but may have rear bench-type seats that are without safety seat belts, anchor points or passenger amenities and that fold flat against the sides to permit full use of the rear platform for the transport of goods. Included in this category of motor vehicles are those commonly known as “multipurpose” vehicles (e.g., van-type vehicles, pick-up type vehicles and certain sports utility vehicles). The following features are indicative of the design characteristics generally applicable to the vehicles which fall in this heading:

This heading also covers:

(1) Dumpers, sturdily built vehicles with a tipping or bottom opening body, designed for the transport of excavated or other materials. These vehicles, which may have a rigid or articulated chassis, are generally fitted with off-the-road wheels and can work over soft ground. Both heavy and light dumpers are included in this group; the latter are sometimes characterised by a two-way seat, two seats facing in opposite directions or by two steering wheels, to enable the vehicles to be steered with the driver facing the body for unloading.

(2) Shuttle cars. These vehicles are used in mines to transport coal or ore from the hewing machinery to the conveyor belts. They are heavy, underslung vehicles, equipped with tyres and fitted with internal combustion piston engines or electric motors; they unload automatically by means of a conveyor belt which forms the floor of the vehicle.

(3) Self-loading vehicles equipped with winches, elevating devices, etc., but designed essentially for transport purposes.

(4) Road-rail lorries (trucks) specially equipped to travel both by road and rail. These vehicles, the road-wheels of which rest on the railway track, are fitted at the front and rear with a bogie-type device which can be raised by means of a jack to allow the vehicle to travel by road.

Motor vehicle chassis, fitted with an engine and cab, are also classified here.
*
* *

The heading also excludes:

(a) Straddle carriers used in factories, warehouses, dock areas or airports, etc., for the handling of long loads or containers (heading 84.26).

(b) Loader-transporters used in mines (heading 84.29).

(c) Motorcycles, motor-scooters or motorised cycles constructed for the transport of goods (heading 87.11).

°
° °

Subheading Explanatory Notes.

Subheading 8704.10

These dumpers can generally be distinguished from other vehicles for the transport of goods (in particular, tipping lorries (trucks)) by the following characteristics:

- the dumper body is made of very strong steel sheets; its front part is extended over the driver’s cab to protect the cab; the whole or part of the floor slopes upwards towards the rear;

- in some cases the driver’s cab is half-width only;

- lack of axle suspension;

- high braking capacity;

- limited speed and area of operation;

- special earth-moving tyres;

- because of their sturdy construction the tare weight/payload ratio does not exceed 1 : 1.6;

- the body may be heated by exhaust gases to prevent materials from sticking or freezing.

It should be noted, however, that certain dumpers are specially designed for working in mines or tunnels, for example, those with a bottom-opening body. These have some of the characteristics mentioned above, but do not have a cab or an extended protective front part of the body.

Subheadings 8704.21, 8704.22, 8704.23, 8704.31 and 8704.32

The g.v.w. (gross vehicle weight) is the road weight specified by the manufacturer as being the maximum design weight capacity of the vehicle. This weight is the combined weight of the vehicle, the maximum specified load, the driver and a tank full of fuel.

87.05 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).




This heading covers a range of motor vehicles, specially constructed or adapted, equipped with various devices that enable them to perform certain non-transport functions, i.e., the primary purpose of a vehicle of this heading is not the transport of persons or goods.

The heading includes:

(1) Motor breakdown lorries (trucks) consisting of a lorry (truck) chassis, with or without a floor, equipped with lifting gear such as non-rotating cranes, trestles, pulleys or winches, designed for lifting and towing broken-down vehicles.

(2) Motor pump vehicles, with a pump usually driven by the vehicle’s engine (e.g., fire fighting vehicles).

(3) Lorries (trucks) fitted with ladders or elevator platforms for the maintenance of overhead cables, street lighting, etc.; lorries (trucks) with an adjustable arm and platform (“dollies”) for cinematographic or television work.

(4) Lorries (trucks) used for cleansing streets, gutters, airfield runways, etc., (e.g., sweepers, sprinklers, sprinklersweepers and cesspool emptiers).

(5) Snow-ploughs and snow-blowers, with built-in equipment; i.e., vehicles constructed solely for snow clearance, and usually equipped with turbines, rotating blades, etc., driven either by the vehicle engine or by a separate engine.

(6) Spraying lorries (trucks) of all kinds, whether or not fitted with heating equipment, for spreading tar or gravel, for agricultural use, etc.

(7) Crane lorries (trucks), not for the transport of goods, consisting of a motor vehicle chassis on which a cab and a rotating crane are permanently mounted. However, lorries (trucks) with self-loading devices are excluded (heading 87.04).

(8) Mobile drilling derricks (i.e., lorries (trucks) fitted with a derrick assembly, winches and other appliances for drilling, etc.).

(9) Lorries (trucks) fitted with stacking mechanisms (i.e., with a platform which moves on a vertical support and is generally powered by the vehicle engine). But the heading excludes self-loading motor vehicles equipped with winches, elevating devices, etc., but which are constructed essentially for the transport of goods (heading 87.04).

(10) Concrete-mixer lorries (trucks) consisting of a cab and a motor vehicle chassis, on which is permanently mounted a concrete-mixer, capable of use for both making and transporting concrete.

(11) Mobile electric generator sets, consisting of a motor lorry (truck) on which is mounted an electric generator driven either by the vehicle engine or by a separate motor.

(12) Mobile radiological units (e.g., fitted with an examination room, dark room and complete radiological equipment).

(13) Mobile clinics (medical or dental) with operating theatre, anaesthetic equipment and other surgical apparatus.

(14) Searchlight lorries (trucks), consisting of a searchlight mounted on a vehicle, with current usually supplied by a generator driven by the vehicle motor.

(15) Outside broadcast vans.

(16) Telegraphy, radio-telegraphy or radio-telephony transmitting and receiving vans; radar vehicles.

(17) “Tote” vans, fitted with calculating machines for automatic calculation of wins and odds on racecourses.

(18) Mobile laboratories (e.g., for checking the performance of agricultural machinery).

(19) Test lorries (trucks), fitted with recording instruments for determining the tractive power of motor vehicles towing them.

(20) Mobile bakeries fully equipped (kneader, oven, etc.); field kitchens.

(21) Workshop vans, equipped with various machines and tools, welding appliances, etc.

(22) Mobile banks, travelling libraries, and mobile showrooms for the display of goods.

The heading also excludes:

(a) Self-propelled road rollers (heading 84.29).

(b) Agricultural rollers (heading 84.32).

(c) Small mobile pedestrian-controlled appliances, fitted with an auxiliary engine (e.g. sweepers for parks, public gardens, etc., and appliances used to mark lines on roads) (heading 84.79).

(d) Motor-homes (heading 87.03).
MOTOR VEHICLE CHASSIS OR LORRIES (TRUCKS) COMBINED WITH
WORKING MACHINES

It should be noted that to be classified in this heading, a vehicle comprising lifting or handling machinery, earth levelling, excavating or boring machinery, etc., must form what is in fact an essentially complete motor vehicle chassis or lorry (truck) in that it comprises at least the following mechanical features: propelling engine, gear box and controls for gear-changing, and steering and braking facilities.

On the other hand, self-propelled machines (e.g., cranes, excavators) in which one or more of the propelling or control elements referred to above are located in the cab of a working machine mounted on a wheeled or track-laying chassis, whether or not the whole can be driven on the road under its own power, remain classified in, for example, heading 84.26, 84.29 or 84.30.

Similarly, this heading excludes self-propelled wheeled machines in which the chassis and the working machine are specially designed for each other and form an integral mechanical unit (e.g., self-propelled motor graders). In this case, the machine is not simply mounted on a motor vehicle chassis, but is completely integrated with a chassis that cannot be used for other purposes and may incorporate the essential automobile features referred to above.

It should be noted, however, that self-propelled snow-ploughs or snow-blowers with built-in equipment always fall in this heading.
°
° °

Subheading Explanatory Note.

Subheading 8705.10

See the Explanatory Note to heading 87.05, Item (7).

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



This heading covers the chassis-frames or the combined chassis-body framework (unibody or monocoque construction), for the motor vehicles of headings 87.01 to 87.05, fitted with their engines and with their transmission and steering gear and axles (with or without wheels). That is to say, goods of this heading are motor vehicles without bodies.

The chassis classified in this heading may, however, be fitted with bonnets (hoods), windscreens (windshields), mudguards, running-boards and dashboards (whether or not equipped with instruments). Chassis also remain classified here whether or not fitted with tyres, carburettors or batteries or other electrical equipment. However, if the article is a complete or substantially complete tractor or other vehicle it is not covered by this heading.

The heading also excludes:

(a) Chassis fitted with engines and cabs, whether or not the cab is complete (e.g., without seat) (headings 87.02 to 87.04) (see Note 3 to this Chapter).

(b) Chassis not fitted with engines, whether or not equipped with various mechanical parts (heading 87.08).

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




This heading covers the bodies (including cabs) for the motor vehicles of headings 87.01 to 87.05.

It covers not only bodies designed to be mounted on a chassis, but also bodies for vehicles without chassis (in which case the body itself supports the engine and axles); it further includes unit construction bodies in which certain elements of the chassis are incorporated in the body.

The heading covers a wide range of bodies for various types of vehicles (e.g., passenger vehicles, lorries (trucks) and special purpose vehicles). They are generally made of steel, lightweight alloys, wood or plastics.

They may be completely equipped (e.g., with all their fittings and accessories such as dashboards, boots (trunks), seats and cushions, mats, luggage racks and electrical fittings).

Incomplete bodies also fall in this heading, for example, those in which parts such as windscreens or doors remain to be added, or those in which the upholstery or paintwork has not been completely finished.

Driving cabs (e.g., for lorries (trucks) and tractors) are also classified in this heading.

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



This heading covers parts and accessories of the motor vehicles of headings 87.01 to 87.05, provided the parts and accessories fulfil both the following conditions:

(i) They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles; and

Parts and accessories of this heading include:

(A) Assembled motor vehicle chassis-frames (whether or not fitted with wheels but without engines) and parts thereof (side-members, braces, cross-members; suspension mountings; supports and brackets for the coachwork, engine, running-boards, battery or fuel tanks, etc.).

(B) Parts of bodies and associated accessories, for example, floor boards, sides, front or rear panels, luggage compartments, etc.; doors and parts thereof; bonnets (hoods); framed windows, windows equipped with heating resistors and electrical connectors, window frames; running-boards; wings (fenders), mudguards; dashboards; radiator cowlings; number-plate brackets; bumpers and over-riders; steering column brackets; exterior luggage racks; visors; non-electric heating and defrosting appliances which use the heat produced by the engine of the vehicle; safety seat belts designed to be permanently fixed into motor vehicles for the protection of persons; floor mats (other than of textile material or unhardened vulcanised rubber), etc. Assemblies (including unit construction chassis-bodies) not yet having the character of incomplete bodies, e.g., not yet fitted with doors, wings (fenders), bonnets (hoods) and rear compartment covers, etc., are classified in this heading and not in heading 87.07.

(C) Clutches (cone, plate, hydraulic, automatic, etc., but not the electro-magnetic clutches of heading 85.05), clutch casings, plates and levers, and mounted linings.

(D) Gear boxes (transmissions) of all types (mechanical, overdrive, preselector, electro-mechanical, automatic, etc.); torque converters; gear box (transmission) casings; shafts (other than internal parts of engines or motors); gear pinions; direct-drive dog-clutches and selector rods, etc.

(E) Drive-axles, with differential; non-driving axles (front or rear); casings for differentials; sun and planet gear pinions; hubs, stub-axles (axle journals), stub-axle brackets.

(F) Other transmission parts and components (for example, propeller shafts, half-shafts; gears, gearing; plain shaft bearings; reduction gear assemblies; universal joints). But the heading excludes internal parts of engines, such as connecting-rods, push-rods and valve lifters of heading 84.09 and crank shafts, cam shafts and flywheels of heading 84.83.

(G) Steering gear parts (for example, steering column tubes, steering track rods and levers, steering knuckle tie rods; casings; racks and pinions; servo-steering mechanisms).

(H) Brakes (shoe, segment, disc, etc.) and parts thereof (plates, drums, cylinders, mounted linings, oil reservoirs for hydraulic brakes, etc.); servo-brakes and parts thereof.

(IJ) Suspension shock-absorbers (friction, hydraulic, etc.) and other suspension parts (other than springs), torsion bars.

(K) Road wheels (pressed steel, wire-spoked, etc.), whether or not fitted with tyres; tracks and sets of wheels for tracked vehicles; rims, discs, hub-caps and spokes.

(L) Control equipment, for example, steering wheels, steering columns and steering boxes, steering wheel axles; gear-change and hand-brake levers; accelerator, brake and clutch pedals; connecting-rods for brakes, clutches.

(M) Radiators, silencers (mufflers) and exhaust pipes, fuel tanks, etc.


(N) Clutch cables, brakes cables, accelerator cables and similar cables, consisting of a flexible outer casing and a moveable inner cable. They are presented cut to length and equipped with end fittings.

(O) Safety airbags of all types with inflater system (e.g., driver-side airbags, passenger-side airbags, airbags to be installed in door panels for side-impact protection or airbags to be installed in the ceiling of the vehicle for extra protection for the head) and parts thereof. The inflater systems include the igniter and propellant in a container that directs the expansion of gas into the airbag. The heading excludes remote sensors or electronic controllers, as they are not considered to be parts of the inflater system.

The heading does not cover hydraulic or pneumatic cylinders of heading 84.12.

87.09 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.



This heading covers a group of self-propelled vehicles of the types used in factories, warehouses, dock areas or airports for the short distance transport of various loads (goods or containers) or, on railway station platforms, to haul small trailers.

Such vehicles are of many types and sizes. They may be driven either by an electric motor with current supplied by accumulators or by an internal combustion piston engine or other engine.

The main features common to the vehicles of this heading which generally distinguish them from the vehicles of heading 87.01, 87.03 or 87.04 may be summarised as follows:

(1) Their construction and, as a rule, their special design features, make them unsuitable for the transport of passengers or for the transport of goods by road or other public ways.

(2) Their top speed when laden is generally not more than 30 to 35 km/h.

(3) Their turning radius is approximately equal to the length of the vehicle itself.

Vehicles of this heading do not usually have a closed driving cab, the accommodation for the driver often being no more than a platform on which he stands to steer the vehicle. Certain types may be equipped with a protective frame, metal screen, etc., over the driver’s seat.

The vehicles of this heading may be pedestrian controlled.

Works trucks are self-propelled trucks for the transport of goods which are fitted with, for example, a platform or container on which the goods are loaded.

Small tank trucks of a kind generally used in railway stations, whether or not fitted with subsidiary pumps, are also classified here.

Tractors of the type used on railway station platforms are designed primarily to tow or push other vehicles, e.g., small trailers. They do not themselves carry goods, and are generally lighter and less powerful than the tractors of heading 87.01. Tractors of this type may also be used on wharfs, in warehouses, etc.

PARTS

This heading also covers parts of the vehicles specified in the heading, provided the parts fulfil both the following conditions:

(i) They must be identifiable as being suitable for use solely or principally with such vehicles; and

(ii) They must not be excluded from this heading by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note).

Parts of this heading include:

(1) Chassis.

(2) Bodies, platforms, detachable sides, tipping bodies.

(3) Wheels, whether or not fitted with tyres.

(4) Clutches.

(5) Gear boxes (transmissions), differentials.

(6) Axles.

(7) Steering wheels or bars.

(8) Braking systems and parts thereof.

(9) Clutch cables, brake cables, accelerator cables and similar cables, consisting of a flexible outer casing and a moveable inner cable. They are presented cut to length and equipped with end fittings.

The heading excludes:

(a) Straddle carriers and works trucks fitted with a crane (heading 84.26).

(b) Fork-lift trucks and other works trucks fitted with lifting or handling equipment (heading 84.27).

(c) Dumpers (heading 87.04).

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



This heading covers tanks and other armoured fighting “Vehicles, motorised, whether or not fitted with weapons, and” parts of such vehicles.

Tanks are armoured fighting vehicles mounted on tracks, and armed with various weapons (guns, machine-guns, flame-throwers, etc.) usually housed in a traversing turret. They are sometimes fitted with a special gyroscopic stabilisation gear to keep the sights on the target, irrespective of the movement of the vehicle. They may also be equipped with anti-mining devices, such as a “flail” (a rotating drum which is carried on arms in front of the tank and to which are attached chains with ball ends) or a number of heavy rollers attached to the front of the tanks.

The heading also includes amphibious tanks.

Armoured cars are faster and lighter than tanks and cannot carry such heavy armour or mount such large guns. Sometimes they are only partly armoured. They are mainly used for police duties, reconnaissance or for transport in fighting areas. Some armoured cars are track-laying, but the majority are of the road-wheel type. They may be amphibious (e.g., track-laying armoured landing vehicles).

This heading also covers:

(A) Tanks equipped with a crane for the recovery of fighting vehicles.

(B) Armoured supply vehicles, generally of the track-laying type, whether or not they are designed to be armed; these are used for the transport of petrol, ammunition, etc., in fighting areas.

(C) Small remote-controlled “tanks” which carry ammunition to advanced fighting vehicles or artillery units.

(D) Armoured vehicles permanently fitted with special demolition equipment.

(E) Armoured personnel carriers.

The heading excludes cars and lorries of the conventional type, lightly armoured or equipped with subsidiary removable armour (headings 87.02 to 87.05 as appropriate).

Self-propelled artillery weapons fall in heading 93.01; they are characterised by the fact that they are designed to fire when stationary, the weapon itself having a limited traverse.

PARTS

The heading also covers parts of the above-mentioned vehicles provided the parts fulfil both the following conditions:

(i) They must be identifiable as being suitable for use solely or principally with such vehicles; and

Parts of this heading include:

(1) Bodies of armoured vehicles and parts thereof (turrets, armoured doors and bonnets, etc.).

(2) Tracks, specially constructed for use with tanks.

(3) Special road-wheels for armoured cars.

(4) Propulsion wheels for tank tracks.

(5) Armour plates, worked to such an extent that they are identifiable as parts of the vehicles of this heading.

(6) Clutch cables, brake cables, accelerator cables and similar cables, consisting of a flexible outer casing and a moveable inner cable. They are presented cut to length and equipped with end fittings.

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



This heading covers a group of two-wheeled motorised vehicles which are essentially designed for carrying persons.

In addition to motorcycles of the conventional type, the heading includes motor-scooters, characterised by their small wheels and by a horizontal platform which joins the front and rear portions of the vehicle; mopeds, equipped with both a built-in engine and a pedal system; and cycles fitted with an auxiliary motor.

This heading also covers two-wheeled, electrically-powered transportation devices, designed for carrying a single person, for use within low speed areas such as pavements (sidewalks), paths, and bicycle lanes. Their technology allows the rider to stand upright while a system composed of gyroscope sensors and multiple onboard microprocessors maintains both the device’s and rider’s balance on two independent, non-tandem wheels.

Motorcycles may be equipped to protect the driver against the weather or be fitted with a side-car.

Three-wheeled vehicles (e.g., the “delivery tricycle” type) are also classified here provided they do not have the character of motor vehicles of heading 87.03 (see the Explanatory Note to heading 87.03).

The heading further covers side-cars of all kinds, a type of vehicle which is designed for the transport of passengers or goods, and which cannot be used independently. They are equipped with a wheel on one side, the other side bearing fittings enabling the side-car to be attached to, and to travel alongside, a cycle or motorcycle.

The heading excludes:

(a) Four-wheeled motor vehicles, for the transport of persons, with tube chassis, having a motor-car type steering system (e.g., a steering system based on the Ackerman principle) (heading 87.03).

(b) Trailers designed for attachment to a cycle or motorcycle (heading 87.16).

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



This heading covers non-motorised cycles, i.e., pedal-operated vehicles equipped with one or more wheels (e.g., bicycles (including those for children), tricycles and quadricycles).

The heading includes, in addition to cycles of conventional design, various specialised types such as the following:

(1) Delivery tricycles, usually in the form of an articulated unit incorporating a container (sometimes insulated) which is constructed over the two leading wheels.

(2) Tandem bicycles.

(3) Monocycles (unicycles) and bicycles specially designed for music-hall artists and characterised by their light weight, fixed wheel, etc.

(4) Bicycles specially constructed for the disabled (e.g., with a special attachment so that the bicycle can be pedalled with one foot).

(5) Bicycles equipped with a wheeled balancing-support fitted to a hub of the rear-wheel.

(6) Racing bicycles.

(7) Quadricycles, equipped with several seats and several sets of pedals, the whole being enclosed within a lightweight structure.

(8) Pedal-driven bicycle-like scooters designed to be ridden by children, youngsters and adults, with bicycle-type adjustable steering column and handle-bar, inflatable wheels, frame and hand brakes, equipped with a single pedal attached to a chain and sprocket system.

The cycles of this heading equipped with side-cars remain classified here, but side-cars presented separately are excluded (heading 87.11).

The heading also excludes:

(a) Cycles fitted with an auxiliary motor (heading 87.11).

(b) Children’s cycles (other than children’s bicycles) (heading 95.03).

(c) Special cycles suitable only for fairground use (heading 95.08).

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



This heading covers carriages, wheelchairs, or similar vehicles, specially designed for the transport of disabled persons, whether or not fitted with means of mechanical propulsion.

Vehicles fitted with means of mechanical propulsion are usually driven by a light motor, or propelled by hand by means of a lever or handle-operated mechanism. The other carriages for disabled persons are pushed by hand or propelled by direct manual operation of the wheels.

The heading excludes:

(a) Normal vehicles simply adapted for use by disabled persons (for example, a motor car fitted with a hand-operated clutch, accelerator, etc. (heading 87.03), or a bicycle fitted with a special attachment and pedalled with one foot (heading 87.12)).

(b) Trolley-stretchers (heading 94.02).

87.14 Parts and accessories of vehicles of headings 87.11 to 87.13.



This heading covers parts and accessories of a kind used with motorcycles (including mopeds), cycles fitted with an auxiliary motor, side-cars, non-motorised cycles, or carriages for disabled persons, provided the parts and accessories fulfil both the following conditions:

(i) They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles;

and (ii) They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note).

Parts and accessories of this heading include :

(1) Bodies and parts thereof for delivery tricycles, side-cars or carriages for disabled persons (hoods, doors, floors, etc.).

(2) Chassis and frames, and parts thereof.

(3) Gearing, gear boxes, clutches and other transmission equipment, and parts thereof, for motorcycles.

(4) Wheels and parts thereof (hubs, rims, spokes, etc.).

(5) Free-wheel sprocket-wheels.

(6) Derailleurs and other gear mechanisms, and parts thereof.

(7) Crank-gear and parts thereof (crank-wheels, cranks, axles, etc.), pedals and parts thereof (axles, etc.); toe-clips.

(8) Kickstarters, levers and other control gear.

(9) Brakes of all kinds (cantilever brakes, caliper brakes, drum brakes, hub brakes, disc brakes, coaster braking hubs, etc.), and parts thereof (levers, block-holder levers, drums and shoes for hub brakes, yokes for cantilever brakes).

(10) Handle-bars, handle-bar stems, and handle-bar grips (of cork, plastics, etc.).

(11) Saddles (seats) and saddle-pillars (seat-posts); saddle-covers.

(12) Forks, including telescopic forks, and parts thereof (fork crowns and blades, etc.).

(13) Tubes and lugs for cycle frames.

(14) Hydraulic shock-absorbers and parts thereof.

(15) Mudguards and their supports (stays, fastening rods, etc.).

(16) Reflectors (mounted).

(17) Clothes protectors (other than nets of heading 56.08); transmission-chain covers; foot-rests and leg-protectors.

(18) Stands for motorcycles.

(19) Tilting cowls and spare-wheel covers, for scooters.

(20) Silencers (mufflers) and parts thereof.

(21) Fuel tanks.

(22) Windscreens (windshields).

(23) Luggage racks; lamp brackets; water-bottle brackets.

(24) Propelling levers and crank-handles, back-rests and back-rest steering columns, foot-rests, leg-supports, armrests, etc., for carriages for disabled persons.

(25) Clutch cables, brake cables, accelerator cables and similar cables, consisting of a flexible outer casing and a moveable inner cable. They are presented cut to length and equipped with end fittings.

87.15 Baby carriages and parts thereof.



The heading covers:

(I) Baby carriages, whether or not folding, fitted with two or more wheels and generally pushed by hand (push-chairs, perambulators, strollers, etc.).

(II) Parts of the above-mentioned carriages, provided the parts fulfil both the following conditions:

and (ii) They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note).

Parts of this heading include:

(1) Bodywork for mounting on chassis, including the removable type of perambulator bodies which can be used as cradles.

(2) Chassis and parts thereof.

(3) Wheels (whether or not fitted with their tyres) and parts thereof.

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



This heading covers a group of non-mechanically propelled vehicles (other than those of the preceding headings) equipped with one or more wheels and constructed for the transport of goods or persons. It also includes non-mechanical vehicles not fitted with wheels (e.g., sledges, special sleds running on timber trackways).

The vehicles of this heading are designed to be towed by other vehicles (tractors, lorries, trucks, motorcycles, bicycles, etc.), to be pushed or pulled by hand, to be pushed by foot or to be drawn by animals.

The heading includes:

(A) Trailers and semi-trailers.

For the purposes of this heading, the terms “trailers” and “semi-trailers” means vehicles (other than side-cars) of a kind designed solely to be coupled to another vehicle by means of a special coupling device (whether or not automatic).

The most important types of trailers and semi-trailers falling in this group are those designed for use with motor vehicles. Trailers usually have two or more sets of wheels, and a coupling system mounted on the swivelling front wheels which steer the vehicles. Semi-trailers are fitted with rear wheels only, the forward end resting on the platform of the towing vehicle to which it is coupled by a special coupling device.

For the purposes of the following Explanatory Note, the term “trailers” includes semi-trailers.

Trailers falling here include:

(B) Hand- or foot-propelled vehicles.

This group includes:

This heading does not cover:

(a) Walking aids known as “walker-rollators”, which generally consist of a tubular metal frame on three or four wheels (some or all of which may swivel), handles and hand-brakes (heading 90.21).

(b) Small wheeled-containers (e.g., wheeled-baskets) of basketwork, metal, etc., not incorporating a chassis, of a kind used in shops (classification according to their constituent material).

(C) Vehicles drawn by animals.

This group includes:

VEHICLES FITTED WITH MACHINERY, ETC.

The classification of units consisting of vehicles with permanently built-on machines or appliances is determined according to the essential character of the whole. The heading therefore covers such units which derive their essential character from the vehicle itself. On the other hand, units deriving their essential character from the machine or appliance they incorporate are excluded.

It follows from the above that:

(I) Trucks, carts or trailers with built-on tanks, whether or not they are fitted with subsidiary pumps for filling or emptying purposes, are classified here.

(II) The following, for example, are excluded and fall in the heading relating to the machine or appliance:

(a) Hand-truck, animal cart or trailer-type spraying appliances of heading 84.24.

(b) Machines and appliances mounted on a simple wheeled chassis, designed to be towed, such as mobile pumps and compressors (heading 84.13 or 84.14) and mobile cranes and ladders (heading 84.26 or 84.28).

(c) Trailed concrete mixers (heading 84.74).

PARTS

This heading also includes parts of the vehicles mentioned above, provided the parts comply with both the following conditions:

(i) They must be identifiable as being suitable for use solely or principally with such vehicles;

and (ii) They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note).

Parts of this heading include:

(1) Chassis and component parts thereof (frame side members, cross members, etc.).

(2) Axles.

(3) Bodies and parts thereof.

(4) Wooden or steel wheels and parts thereof, including wheels fitted with their tyres.

(5) Coupling devices.

(6) Brakes and parts thereof.

(7) Shafts, swingle-bars and similar parts.
*
* *

Winter sports equipment, such as toboggans, bobsleighs (bobsleds), etc., is excluded (heading 95.06).



ULTIMO CAMBIO D.O.F.