Section 17 Vehicles, aircraft, vessels and associated transport equipment 87 Vehicles others than railway or tramway rolling-stock, and parts and accessories thereof 87 03 Motor cars and other motor vehicles for the transport of persons 87 03 31 All-Terrain vehicles (ATV) 87 03 31 12 All-Terrain vehicles (ATV) Commodity Code Description 87 03 31 12 00 All-Terrain vehicles (ATV)