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Classification of Goods and Services

(The First Schedule To The Customs Tariff Act, 1975)

Chapter 87

Print

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, fertilizers or other goods.

Machines and working tools designed for fitting to tractors of heading 8701 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 8702 to 8704, and not in heading 8706.

4. Heading 8712 includes all children's bicycles. Other children's cycles fall in heading 9503

Sub-heading Note:

1. Sub-heading 8708 22 covers :

(a) front windscreens (windshields), rear windows and other windows, framed; and

(b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices,

when suitable for use solely or principally with the motor vehicles of headings 8701 to 8705.”

8701

Tractors (other than tractors of heading 8709)

8702

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

8703

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars

8704

Motor vehicles for the transport of goods

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 -mixers lorries, spraying lorries, mobile workshops, mobile radiological units)

8706

Chassis fitted with engines , for the motor vehicles of headings 8701 to 8705

8707

Bodies (including cabs), for the motor vehicles of headings 8701 to 8705

8708

Parts and accessories of the motor vehicles of headings 8701 to 8705

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

8710

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

8711

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

8712

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

8713

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

8714

Parts and accessories of vehicles of headings 8711 to 8713

8715

Baby carriages and parts thereof

8716

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