WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
87.07 - Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05. - For the vehicles of heading 87.03 8707.90 - Other 8707.10 This heading covers the bodies (including cabs) for the motor vehicles of headings 87.01 to 87.05. It covers not only bodies designed to be mounted on a chassis, but also bodies for vehicles without chassis (in which case the body itself supports the engine and axles); it further includes unit constmction bodies in which certan elements of the chassls are incorporated in the body. The heading covers a wide range of bodies for various es of vehicles (e.g., passenger vehicles, lorries (lmcks and special purpose vehicles). T ey are generally made of steel, lightweight alloys, woo or plastics. d XP They ma be completely equipped (e.g., with all their fittings and accessories such as dashboar s, boots (trunks), seats and cushions, mats, luggage racks and electrical fittings). B Incomplete bodies also fall in this headin for exam le, those in which parts such as windscreens or doors remain to be added, or tf? ose in whic! l the upholstery or paintwork has not been completely finished. Driving cabs (e.g., for lorries (trucks) and tractors) are also classified in this heading. -
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.