WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
87.16 - Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof. 8716.10 - Trailers and semi-trailers of the caravan type, for housing or camping 8716.20 - Self-loading or self-unloading trailers and semi-trailers for agricultural purposes - Other trailers and semi-trailers for the transport of goods : 8716.31 - - Tanker trailers and tanker semi-trailers 8716.39 - - Other 87 16.40 - Other trailers and semi-trailers 8716.80 8716.90 - Otber vehicles - Parts This heading covers a group of non-mechanically propelled vehicles (other than those of the preceding headings) equiped with onc or more wheels and constructed for the trans ort of goods or persons. It also includes non-mechanical vehicles not fitted with wheels (e.g., s edges, special sleds d n g on timber trackways). P The vehicles of this heading are designed to be towed by other vehicles tractors, lorries, trucks, motorcycles, bicycles, etc.), to be pushed or pulled by hand, to be pushe by foot or to be drawn by animals. The heading includes : (A) Trailers and semi-trailers. For the purposes of this heading, the terms " trailers " and " semi-trailers " means vehicles (other than side-cars) of a kind designed solely to be coupled to another vehicle by means of a special coupling device (whether or not automatic). The most important types of trailers and semi-trailers falling in this group are those designed for use with motor vehicles. Trailers usually have two or more sets of wheels., and a coupling system mounted on the swivellin front wheels which steer the vehicles. Semi-trailers are fitted with rear wheels only, k e forward end resting on the platform of the towing vehicle to which it is coupled by a special coupling device. For the urposes of the following Explanatory Note, the term " trailers " includes semi-traiPrs. Trailers falling here include : (1) Trailers of the caravan type (travel trailers), for housing or camping. trailers fitted with automatic loading devices and possibly chopping forage, maize (corn) stalks, etc. This heading does not cover self-loading trailers permanently mounted with harvesting equipment, for cutting, chopping and transporting grass, maize (corn), etc. (heading 84.33). (3) Self-unloading trailers for carrying different products (forage, m u r e , etc.), with a moving floor for unloading purposes; these vehicles can be fitted with various attachments (manure chopper, forage shredder, etc.) to adapt them for use as a muck spreader, forage box or root trailer. (4) Other trailers for the transport of goods such as : (a) Tanker trailers (whether or not fitted with pumps). @) AgricuItural, public works, etc., trailers (whether or not tipping). (c) Reliigerator or insulated trailers for the transport of perishable goods. (d) Removal trailers. (e) Single or double-decker trailers for the transport of livestock, motor cars, cycles, etc. (f) Trailers adapted for the transport of certain goods (e.g., plate glass). (g) " Road-rail " (intermodal) trailers (intended mainly for use as road trailers, but so desi ed that they may be transported on special railway wagons fitted with guide railsy (h) Trailers fitted with rails for road transport of railway wagons. (ij) Dro fiame trailers with loading ramps for the transport of heavy equipment (tan!& cranes, bulldozers, electrical transformers, etc.). (k) Two- or four-wheel independent timber-carrying bogies. (1) Logging trailers for the transport of timber. (m) Small trailers towed by cycles or motor cycles. (5) Other trailers such as : (a) Motor vehicle trailers specially designed for the conveyance of persons. (b) Fairground caravans (other than those of heading 95.08). (c) Exhibition trailers. (d) Library-trailers. (B) Hand- or foot-propelled vehicles. This group includes : (1) Trucks and trolleys of various kinds including those specialised for use in particular industries (in the textile or ceramic industries, m dairies, etc.). (2) Wheelbmows, luggage-trucks, hopper-trucks and tipping-trucks. (3) Food carts, buffet trolleys (other than the type falling in heading 94.03), of a kind used in railway stations. (4) Hand-carts, e.g., for waste disposal. (5) Rickshaws. (6) Small insulated barrows for use by ice cream vendors. (7) Tradesmen's barrows of all kinds. These lightweight vehicles are sometimes fitted with pneumatic tyres. (8) Sledges (hand-drawn) for the transport of wood in mountainous country. (9) "Kicksleds", pro elled by the direct pressure of the rider's foot on the snow covered ground, designe particularly for the transport of persons in subarctic regions. This heading does not cover : (a) Walking aids known as "walker-rollators", which enerally consist of a tubular metal frame on three or four wheels (some or all of which may swivel), fandles and hand-brakes (beading 90.21). (b) Small wheeled-containers (e.g., wheeled-baskets) of basketwork, metal, etc., not incorporating a chassis, of a kind used in shops (~Iassificationaccording to their constituent material). (C) Vehicles drawn by animals. This group includes : (1) State (ceremonial) -coaches, coupts, calashes, hackney-coaches, cabriolets. (2) Hearses. (3) Sulkies. (4) Children's donkey-carts and pony-carts used in public gardens, squares, etc. (5) Delivery vehicles of all kinds; removal vans. (6) Carts of all kinds, including tipping-carts. (7) Sledges and sleighs. VEHICLES FITTED WITH MACHINERY, ETC. The classification of units consisting of vehicles with permanently built-on machines or a pliances is determined according to the essential character of the whole. The heading t erefore covers such units which derive their essential character from the vehicle itself. On the other hand, units deriving their essential character from the machine or appliance they incorporate are excluded. R It follows from the above that : (I) Trucks, carts or trailers with built-on tanks, whether or not they are fitted with subsidiary pumps for filling or emptying purposes, are classified here. (11) The foliowing, for example, are excluded and fall in the heading relating to the machine or appliance : (a) Hand-truck, animal cart or trailer-type spraying appliances of heading 84.24. (b) Machines and appliances mounted on a simple wheeled chassis, designed to be towed, such as mobile pumps and compressors (heading 84.13 or 84.14) and moblle cranes and ladders (heading 84.26 or 84.28). (c) Trailed concrete mixers (heading 84.74). PARTS This heading also includes arts of the vehicles mentioned above, provided the parts comply with both the following con tions : iii (i) They must be identifiable as being suitable for use solely or principally with such vehicles; and (ii) They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note). Parts of this heading include : (1) Chassis and component parts thereof (frame side members, cross members, etc.). (2) Axles. (3) Bodies and parts thereof. (4) Wooden or steel wheels and parts thereof, including wheels fitted with their tyres. (5) Coupling devices. (6) Brakes and parts thereof. (7) Shafts, swingle-bars and similar parts. Winter sports equipment, such as toboggans, bobsleighs (bobsleds), etc., is excluded (heading 95.06). Chapter 8 8 Aircraft, spacecraft, and parts thereof Subheading Note. 1.- For the p oses of subheadings 8802.11 to 8802.40, the expression " unladen weight " means the weight o#e machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted Items of equipment. GENERAL This Chapter covers balloons and dirigibles and non- owered aircraft (heading 88.01), other aircraft, spacecraft (including satellites) and spacecraft aunch vehicles (heading 88.02), certain allied e mprnent such as parachutes (headin 88 04 and aircrafl launching gear, deck-arrestor ear an ground f l 'ng trainers (heading 8 .05). ubject to the provisions of the Notes to 8ectionXVII (see t e General Explanatory Note to the Section), it also covers parts of such equipment. r Incomplete or unfinished aircraft (e-g., aircraft not e uip ed with en 'nes or internal equipment) are classified as the correspondmg complete or $IsRed a i r c r z provided they have the essential character of the latter. 88.01 - Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft. (I) BALLOONS AND DIRIGIBLES This group covers lighter-than-air aircrafi whatever their intended use (military, sporting, scienhfic, publicity, etc.). These com rise balloons, free or captive (i.e., moored to the ground by a cable), and mechan~callydriven &rigibles. This group also includes balloons of the foIlowing types, used in aeronautics or meteorology : (1) Sounding balloons. These are used to carry radio-sounding instruments to high altitudes. They may weigh up to 4,500 g, but their normal weight varies between 350 and 1,500 g. (2) Pilot balloons. These are released to indicate the speed and direction of wind. Normally they weigh hom 50 to 100 g. (3) Ceiling balloons. These are smaller than the balloons in (1) and (2) above and normally weigh 4 to 30 g. They are used to determine cloud height. t In most cases balloons used in meteor010 are of very thin, high quality rubber allowing a hi degree of expansion. Children's toy ba oons are excluded heading 95.03). They may distinguished by their inferior quality, short inflation nec and the advertisements or decorations often found on them. fT k, (II) GLIDERS AND HANG GLIDERS Gliders are heavier-than-air aircraft which stay airborne usin atmos heric currents. However, gliders fitted with or designed to be fitted with an engine are c assifie in heading 88.02. H 8. Hang gliders include, in particular, delta wings which enable one or two persons, suspended by a harness, to perform certain aerial manoeuvres. These wings consist of material (generally textile) stretched over a rigid structure, usually tubular and of metal, incorporating a horizontal steering bar in the centre. Other es of hang gliders may be otherwise shaped, but are similar to delta wings in their structure an aerodynamic behaviour. ? (111) OTHER NON-POWERED AIRCRAFT This group includes kites which are heavier-than-air aircraft without mechanical pro ulsion. Kites are moored to the ground by a line in the same way as captive balloons and may e used, for example, to carry meteorological instruments. i' Kites clearly designed as toys are excluded (heading 95.03). The headin also excludes models, whether or not built accurately to scale, used, for exam le, for decoration &.g, heading44.20 or 83-06), for purely demonstrational purposes (heading 9033r or as toys or models for recreahonal purposes (heading 95.03). 88.02 - Other aircraft (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles. - Helicopters : - - Of an unladen weight not exceeding 2,000 kg 8802.12 - - Of an unladen weight exceeding 2,000 kg 8802.20 - Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg 8802.30 - Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but 8802.11 not exceeding 15,000 kg - Aeroplanes and other aircraft, of an unladen weight exceeding 15,000kg 8802.60 - Spacecraft (including satellites) and suborbital and spacecraft launch 8802.40 vehicles This heading covers : (I) Heavier-than-air aircraft, which are mechanically propelled. This group includes aeroplanes (landplanes, seaplanes and amphibians), gyroplanes (equipped with one or more rotors rotating freely on vertical axes), and helicopters (equipped with one or more mechanically driven rotors). Such aircrafi may be used for military purposes, the transport of persons or goods or for such activities as training, aerialphotography, agricultural work, rescue duties, fire fighting or for meteorological or other scientific purposes. Radio-guided aircraft controlled from the ground or from another aircraft are covered by this heading, as are aircraft specially constructed so that they can be used as road vehicles. (2) S~;acecraft,which are vehicles able to travel outside the earth's atmosphere (e.g., te ecornmunications or meteorological satellites). (3) S r f t launch vehicles whose function is to place a given ayload on a trajectory or iting the earth (" satellite launch vehicles ") or falling un er the influence of a gravitational field other than that of the earth (" spacecraft launch vehicles '3. These vehicles impart to the payload a terminal velocity exceeding 7,000 d s at the end of the powered flight. 'i (4) Suborbital launch vehicles that follow a parabolic tra'ectory and generally cany instrumentation for scientific or other technical purposes, w ether or not in the form of a retrievable ayload, beyond the earth's atmosphere. In cases where payloads are released, these vehic es do not impart a terminal velocity exceeding 7,000 d s . Payloads are often returned to the earth's surface by parachute for recovery. h P The heading excludes, however, artillery rockets, guided missiles, e.g., " ballistic missiles ",and similar munitions of war which do not impart a terminal velocity exceeding 7,000 mls to the payload (headin 93.06). They deliver mumtions of war, e. ., explosives, submunitions, chemlcal agents, and after fol owing a parabolic trajectory cause the payloa to impact on a target. I" d The heading also excludes : (a) Models, whether or not built accurately to scale, used, for exam le, for decoration (e.g., heading 44.20 or 83.06) or for purely demonstrational purposes (heading 0.23). (b) Toys or models for recreational purposes (heading 95.03). 88.03 - Parts of goods of heading 88.01 or 88.02. - Propellers and rotors and parts thereof 8803.20 - Under-carriages and parts thereof 8803.30 - Other parts of aeroplanes or helicopters 8803.90 - Other 8803.10 This headin covers parts of the goods falling in heading 88.01 or 88.02, provided the parts fulfil both t e follomng conditions : f (i) They must be identifiable as being suitable for use solely or principally with the goods of the above-mentioned headings; and (ii) They must not be excluded by the rovisions of the Notes to Section XVII (see the corresponding General Explanatory ote). A The parts of this heading include : (I) Parts of balloons and dirigibles, such as : (1) Nacelles. (2) Envelopes and parts thereof (strips or panels). (3) Carrier hoops. (4) Ballonets. (5) Rigid fi-ames and sections thereof. (6) Stabilisers and rudders. (7) Propellers for dirigibles. (II) Parts of aircraft including gliders and kites, e.g. : (1) Fuselages and hulls; fuselage or hull sections; also their internal or external parts (radomes, tail cones, fairings, panels, partitions, luggage compartments, floors, instrument panels, frames, doors, escape chutes and slides, windows, port-holes, etc.). (2) Wings and their components (spars, ribs, cross-members). (3) Control surfaces, whether or not movable (ailerons, slats, spoilers, flaps, elevators, rudders, stabilisers, servo-tabs, etc.). (4) Nacelles, cowlings, engine pods and pylons. (5) Undercarriages (including brakes and brake assemblies) and their retracting equipment; wheels (with or without tyres); landing skis. (6) Seaplane floats. (7) Propellers (airscrews), rotors for helicopters and gyroplanes; blades for propellers and rotors; pitch control mechanisms for propellers and rotors. (8) Control levers (control columns, rudder-bars and various other operational levers). (9) Fuel tanks, including auxiliary fuel tanks. 88.04 - Parachutes (icludiig dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto. This heading covers parachutes used for the descent of personnel, military su plies or equipment, meteorological instruments, flares, etc.; certain es are used as tail cYlutes for slowng jet propelled aircraft. Accordin to their use, they may e of various sizes, and may be made of silk, man-made fibre materials, inen, cotton, paper, etc. ""g f The upper part of the conventional type of parachute, as used by personnel, usually consists of a small pilot chute which opens when the rip cord is pulled. Th~s,in turn, opens the main chute cano y to which are attached a certain number of shroud lines. These cords are brought toge er at the bottom into two or more risers, attached to the harness which is worn by the parachutist and which consists of an assembly of straps, fitted with buckles and snap-hooks. The pilot chute, the main chute canopy and the shroud lines are packed carefully in a container which is opened by means of the np cords. This heading also covers aragliders which are designed for launching oneself fiom the side of a mountain, the top of a c iff, etc., and which consist of a folding canopy or shroud (wing), cord shroud lines for steering in air currents and a harness for the pilot. Y However, their similari to parachutes does not extend to aerodynamic behaviour, since under certain conditions and i air currents so permit, paragliders may follow ascending trajectories. ?' The heading also includes rotochutes, a e of ap aratus with a rotating wing unit, used in meteorology to control the descent of rocket- aunche radio-sounding instruments. 'YP f The heading also covers parts and accessories for parachutes, such as the container, harness and spring frames for opening the parachute, and parts and accessories for rotochutes. 88.05 - Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing ahcles. 8805.10 - Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof - Ground flying trainers and parts thereof : - - Air combat simi~latorsand parts thereof 8805.29 - - Other 8805.21 This heading covers three entirely diistinct types of goods, viz. : (A) Aircraft launching gear. r Aircraft launching gear, general1 used on board ships, incorporates a metal structure which guides the arcraft to be aunched. The acceleration required for the take-off is provided by the action of compressed air, steam, exploding cartridges, etc., exerted on a trolley or ram on which the aircraft is mounted. The heading excludes : (a) Motor driven winch gear used for launching gliders (heading 84.25). (b) Rocket-launching ramps and towers which merely guide rockets durin take-off without propelling them, the rockets climbing under their own power (heading 84.797. (B) Deck-arrestor or similar gear. This gear, used on aircraft carriers and at some aerodromes, serves to reduce the speed of an aircraft at the moment of landing, in order to shorten the length of runway needed for the aircraft to come to a halt. The heading does not, however, cover other equipment, such as safety equipment (nets, for example). (C) Ground flying trainers. Examples of these devices which are used for training pilots include : (I) Flight simulators which function electronically. Flying conditions are simulated by electronic apparatus which feed into the controls the correct combination of " feel " and reading corresponding to ven flying conditions. Air combat simulators refer to any electronic or mechanica system for training aircraft pilots by simulating air combat conditions during night. ? e of equi ment is classified in When mounted on a motor vehicle chassis or trailer, this heading 87.05 or 8'7.16 respectively (but see the Explanatory ote to hea!ng 87.16). 'W (2) A device known as a " link trainer " comprising a small cabin pivotin on a base and equipped as an aeroplane cockpit enabling the pupil to carry out all e manoeuvres requred in normal flying. L PARTS This heading also covers parts of the above-mentioned articles, provided the parts fulfil both the following conditions : (i) They must be identifiable as being suitable for use solely or principally with such articles; and (ii) They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note). The heading excludes, however, equi ment rincipally intended to register human reactions under arduous flym conditions (e.g., hlgl! acce&ation, shortage of oxygen); such equipment (el., mmpartments%uilt on a rotating arm which simulate supersonic flying conditions) is in the nature of reflex-testing apparatus and as such is classified in heading 90.19. E uipment which is not s eciall desi ed for the flying training of ilots but for the general instruction o airnews (e.g., large sc& o&oscopcs) is also excluded Peading 90.23). moth
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.