WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
87.13 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled. 8713.10 - Not mechanically propelled 8713.90 - Other R.r This headin covers carriages, wheelchairs, or similar vehicles, s eciall desi ed for the transport of sabled persons, whether or not fitted with means of mec mica propu sion. Vehicles fitted with means of mechanical pro ulsion are usually driven by a light motor, or propelled by hand by means of a lever or han e-operated mechanism The other carriages for disabled persons are pushed by hand or propelled by direct manual operation of the wheels. B The heading excludes : (a) Normal vehicles simply adapted for use by disabled ersons (for example, a motor car fitted with a hand-operated clutch, accelerator, etc. (heading 87.0 ), or a bicycle fitted with a special attachment and pedalled with one foot (heading 87.12)). (b) Trolley-stretchers (heading 94.02).
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.