WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
87.02 Motor vehicles for the transport of ten or more persons, including the driver. 8702.10 - With corn ression-ignition internal combustion piston engine (diesel or 8702.90 - Other P semi-diese ) This heading covers all motor vehicles designed for the transport of ten persons or more (including the dnver). The heading includes motor buses and coaches; trolleybuses obtaining current from overhead wires); and " gyrobuses " which operate on the princtple that netic energy can be stored in a high-speed flywheel and used to drive an electric generator which supplies current to a motor. k, This heading also includes motor coaches convertible into rail-cars by changing the wheels and locking the steering, the motor remaining unchanged. -
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. Subheading Note. 1.- Subheading 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 87.01 to 87.05.