WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
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 headin s 87.01 to 87.05, fitte with their engines and with their transmission and steering gear and ax es (with or without wheels). That is to say, goods of this heading are motor vehicles without bodies. P The chassis classified in this heading may, however, be fitted with bonnets (hoods), windscreens (windshields), mudguards, w n i n -boards and dashboards (whether or not equipped with instruments). Chassis also remain c assified here whether or not fitted with es, carburettors or batteries or other electrical e uipment. However, if the article is a comp ete or substantially complete tractor or other vehic e it is not covered by this heading. H T 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).
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.