WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
87.04 - Motor vehicles for the transport of goods (+). 8704.10 - Dumpers designed for off-highway use - Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : 8704.21 - - g.v.w. not exceeding 5 tonnes 8704.22 - - g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes 8704.23 - - g.v.w. exceeding 20 tonnes - Other, with spark-ignition internal combustion piston engine : - - g.v.w. not exceeding 5 tonnes 8704.32 - - g.v.w. exceeding 5 tomes 8704.90 - Other 8704.31 This heading covers in particular : aulin-covered, closed, etc.); delivery trucks and vans Ordinary lorries (trucks) and vans (flat, of all lands, removal vans; lorries (trucks with automatic discharging devices (tippin lorries trucks , etc.); tankers (whether or not itted with purn s); refigmated or insulate% lorries [trucks]; multi-floored lorries (trucks) for the trans ort o acid in carboys, cylinders of butane, etc.; dropframe heavy-duty lorries (trucks with loa$ing ramps for the transport of tanks, lifting or excavating machinery, electrical trans orrners, etc.; lorries (trucks) special1 constructed for the trans ort of fresh concrete, other than concrete-mixer lorries (trucks) o heading 87.05; refuse co lectors whether or not £itted with loading, compressing, damping, etc., devices. I P P H 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 oods rather than for the transport of persons (headin 87.03). These features are classification of motor vehic es, generally vehicles having than 5 tonnes, which have either a separate closed rear area or an used for the transport of goods, but may have rear bench-type belts, anchor points or passenger amemties and that fold flat of the rear platform for the transport of goods. ose" vehicles those commonly known as vehicles and certain s orts which fall in this heading : characteristics generaf'ly K (a) Presence of bench-type seats without safety equipment (e.g., safety seat belts or anchor points and fittings for installing safety seat belts) or passenger amenities in the rear area behind the area for the driver and fiont passengers. Such seats are normally foldawa or collapsible to allow full use of the rear floor (van-type vehicles) or a separate plat o m (pick-up vehicles) for the transport of goods; ? (b) Presence of a separate cabin for the driver and passen ers and a separate open platform with side panels and a drop-down tailgate (pick-up vei? icles); (c) Absence of rear windows along the two side panels; presence of slidin swin out or lift-up door or doors, without windows, on the side panels or in the rear?& loa8ig and unloading goods (van-type vehicles); (d) Presence of a permanent panel or banier between the area for the driver and fi-ont passengers and the rear area; (e) Absence of comfort features and interior finish and fittings in the cargo bed area which are associated with the assenger areas of vehicles (e.g., floor carpeting, ventilation, interior lighting, ashtray$. This heading also covers : (I) Dumpers, sturdily built vehicles with a tipping or bottom openin body, designed for the transport of excavated or other materials. These vehicles, Whig 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 facin in opposite directions or by two steering wheels, to enable the vehicles to be steered with &e dnver facing the body for unloading. (2) Shuttle cars. These vehicles are used in mines to trans ort coal or ore from the hewing machinery to the conveyor belts. They are heavy, unders ung vehicles, equipped with and fitted with internal combustion piston en ines or electric motors; they un oad automatically by means of a conveyor belt which o m the floor of the vehicle. f' d r"" (3) Self-loadin vehicles equipped with winches, elevating devices, etc., but designed essentially or transport purposes. f (4) Road-rail lorries trucks) s eciaIly equi ped to travel both by road and rail. These vehicles, the road-w eels of w ich rest on e railway track, are fitted at the fiont and rear with a bogie-type device which can be raised by means of a jack to allow the vehicle to travel by road. R tE 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 fieading 84.29). (c) Motorcycles, motor-scooters or motorised cycles constructed for the transport of ,goods (heading 87.11).
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.