UK Harmonised System · Section XVII — Vehicles, aircraft, vessels and associated transport equipment

Chapter 87 — Vehicles other than railway or tramway rolling stock, and parts and accessories thereof

16 headings sit inside this chapter. HMRC's official chapter notes below govern how goods are assigned to it under the WCO General Rules of Interpretation. To classify a specific product in this chapter, use the TariffFlow classify workspace. Every plan includes Guided questions, current HMRC measures, sharing, the library, and a Case Pack. Free includes five classifications per billing period.

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Official chapter notes

Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.

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 [8701](/headings/8701) 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 heading [8702](/headings/8702) to [8704](/headings/8704), and not in heading [8706](/headings/8706). 4. Heading [8712](/headings/8712) includes all children's bicycles. Other children's cycles fall in heading [9503](/headings/9503). ### Subheading Note Subheading [8708 22](/subheadings/8708220000-80) 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 heading [8701](/headings/8701) to [8705](/headings/8705). ### Additional chapter notes 1. Code [8703 10 18](/commodities/8703101800) includes mobility scooters which typically include a separate adjustable steering column, a horizontal platform, an adjustable seat, a steering column that can be folded down, thumb-operated levers for accelerating, braking and reversing. They are not specially designed for the transport of disabled persons as they have no special features to alleviate a dis-ability. 2. Heading [8713](/headings/8713) does not include mobility scooters, see also the Additional chapter note to code [8703 10 18](/commodities/8703101800).

Headings in Chapter 87

Each 4-digit heading below groups a family of related products. The full 10-digit commodity code is chosen further down the tree based on the product's material, form, and intended use.

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