WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
87.03 Motor cars and other motor vehicles principally designed for the trans art of persons (other than those of beading 87.021, including station wagons antracing cars. 8703.10 - Vehicles specially designed for travelling on snow; golf cars and similar vehicles - Other vehicles, with spark-ignition internal combustion reciprocating piston engine : 8703.21 8703.22 8703.23 8703.24 - - Of a cylinder capacity not exceeding 1,000 cc - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc - - Of a cylinder capacity exceeding 3,000 cc - Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : 8703.31 8703.32 8703.33 8703.90 - - Of a cylinder capacity not exceeding 1,500 cc - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc - - Of a cylinder capacity exceeding 2,500 cc - Other This heading covers motor vehicles of various types (including amphibious motor vehicles) designed for the trans ort of persons; it does not, however, cover the motor vehicles of heading 87.02. The ve 'cles of this heading may have any type of motor (internal combustion piston engine, electric motor, gas turbine, etc.). g, The heading also covers lightweight three-wheeled vehicles of simpler construction, such as : - those fitted with motorc cle en~ineand wheels, etc. which, by virtue of their mechanical structure, possess the c aracteristics 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 se arate battery-powered electric motors. These vehicles are normally operated by means o 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. K ? 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, havin a motor-car type steering system (e.g., a steering system based on the Ackerman principlef. For the purposes of this heading, the expression " station wagons " means vehicles with a maximum seating capacity of nine ersons (includin the driver), the interior of which may be used, without structural alteration, or the transport o both persons and goods. f ?' The classification of certain motor vehicles in this heading is determined by certain features which indicate that the vehicles are principal1 designed for the transport of persons rather than for the transport of oods (heading 87.04 d e s e features are especially helpful in determining the classification o motor vehicles whic generally have a gross vehicle weight rating of less than 5 tomes 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 ., van-type vehicles, sports utility vehicles, certain pick-up type vehicles). The following eatures are indicative of the design characteristics generaIly applicable to the vehicles which fall in this heading : f k !? (a) Presence of ermanent seats with safety e ui ment (e.g., safety seat belts or anchor points and fittings or installing safety seat belt4 $r 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 ermanent panel or barrier between the area for the driver and front passengers and e rear area that may be used for the transport of both persons and goods; 5, (e) Presence of comfort features and interior frnish and fittin s throughout the vehicle interior that are associated with the passenger areas of vehicles fkg., floor carpeting, ventilation, interior lighting, ashtrays). Vehicles specialised for use in fairgrounds, e-g., " dodge'em cars are classified in heading 95.08. "
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. 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.