WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
87.05 Special pur ose motor vehicles, other than those principally designed for the transport o persons or goods (for example, breakdown lorries, crane lomes, fire fighting vehicles, concrete-mixer lorriesz road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units) (+). P 8705.10 8705.20 8705.30 8705.40 8705.90 - Crane lorries - Mobile drilling derricks - Fire fighting vehicles - Concrete-mixer lorries - Other This heading covers a range of motor vehicles, specially constructed or adapted, equipped with various devlces that enable them to perform certain non-transport functions, i.e., the primary purpose of a vehicle of this heading is not the transport of persons or goods. The heading includes : (1) Motor breakdown lorries (trucks) consisting of a lorry (truck) chassis, with or without a floor, e uipped with lifting gear such as non-rotating cranes, trestles, pulleys or winches, designe for lifting and towing broken-down vehicles. (2) Motor pump vehicles, with a pump usually driven by the vehicle's engine (e.g., fire fighting velucles). (3) Lorries (trucks) fitted with ladders or elevator platforms for the maintenance of overhead cables, street lighting, etc.; lorries (trucks) with an adjustable arm and platform (" dollies ") for cinematographic or television work. (4) Lorries (tmcks) used for cleansing streets, gutters, airfield runways, etc., (e.g., sweepers, sprinklers, sprinklersweepers and cesspool emptiers). (5) Snow-ploughs and snow-blowers, with built-in equi rnent; i.e., vehicles constructed solely for snow clearance, and usually equipped with tur ines, rotating blades, etc., driven either by the vehicle engne or by a separate engine. \ Interchangeable snow-plough or snow-blower e uipment of all types is in all cases excluded (heading 84.30), whether or not presented mounte on a vehicle. 2' (6) Spraying lorries (trucks of all kinds, whether or not fitted with heating equipment, for spreading tar or gravel, or agricultural use, etc. a (7) Crane lorries (trucks), not for the transport of goods, consistin of a motor vehicle chassis on which a cab and a rotating crane are permanently mounte . However, lorries (trucks) with self-loading devices are excluded (heading 87.04). (8) Mobile drilling derricks (i.e., lorries (trucks) fitted with a derrick assembly, winches and other appliances for drilling, etc.). (9) Lorries (trucks) fitted with stacking mechanisms (i.e., with a latform which moves on a vertical support and is generally powered by the vehicle engin$. But the heading excludes self-loadin motor vehicles equipped with winches, elevating devices, etc., but which are constructe essentially for the transport of goods (heading 87.04). g (10) Concrete-mixer lorries (trucks) consisting of a cab and a motor vehicle chassis, on which is permanently mounted a concrete-mixer, capable of use for both making and transporting concrete. (1 1) Mobile electric generator sets, consistin of a motor lorry (truck) on which is mounted an electric generator driven either by the ve icle engine or by a separate motor. g (12) Mobile radiological units (e.g., fitted with an examination room, dark room and complete radiological equipment). (13) Mobile clinics (medical or dental) with operating theatre, anaesthetic equipment and other surgical apparatus. (14) Searchlight lorries (trucks), consisting of a searchlight mounted on a vehicle, with current usually supplied by a generator driven by the vehicle motor. (15) Outside broadcast vans. (16) Telegraphy, radio-telegraphy or radio-telephony transmitting and receiving vans; radar vehicles. (17) " Tote " vans, fitted with calculating machines for automatic calculation of wins and odds on racecourses. (18) Mobile laboratories (e.g., for checking the performance of agricultural machinery). (19) Test lorries (trucks), fitted with recording instruments for determining the tractive power of motor vehicles towing them. (20) Mobile bakeries fully equipped (kneader, oven, etc.); field kitchens. (2 1) Workshop vans, equipped with various machines and tools, welding appliances, etc. (22) Mobile banks, travelling libraries, and mobile showrooms for the display of goods. The heading also excludes : (a) Self-propelled road rollers (heading 84.29). (b) Agricultural rollers (heading 84.32). sweepers for (c) Small mobile pedestrian-controlled appliances, fitted with an auxiliary engine parks, public gardens, etc., and appliances used to mark lines on roads) (hudmg St%:). (d) Motor-homes (heading 87.03). MOTOR VEHICLE CHASSIS OR LORRIES (TRUCKS) COMBINED WITH WORKING MACHINES e It should be noted that to be classified in this headin a vehicle comprising lifting or handling machinery, earth levelling, excavating or boring rnac inery, etc., must form what is in fact an essentially complete motor vehicle chassis or lorry (truck) in that it comprises at least the following mechanical features : propelling engine, gear box and controls for gear-changing, and steering and braking facilities. On the other hand, self-propelled machines (e.g., cranes, excavators) in which one or more of the pro elling or control elements referred to above are located in the cab of a workln machine mounted on a w eeled or track-lay in^ chassis, whether or not the whoIe can be driven on t e road under its own power, remain classified in, for example, heading 84,26,84.29 or 8430. % f Similarly, this heading excludes self-propelled wheeled machines in which the chassis and the workin machine are s eciall designed for each other and form an integral mechanical unit (e.g., self-pro elles motor gradersP. In k s case, the machine is not simply mounted on a motor vehicle chassis, gut is completely inte ated with a chassis that cannot be used for other purposes and may incorporate the essential automzile features referred to above. It should be noted, however, that self-propelled snow-ploughs or snow-blowers with built-in equipment always fall in this heading.
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.