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 40 Of a cylinder capacity not exceeding 1,000 cc 87 03 40 81 Of a cylinder capacity not exceeding 1,000 cc Commodity Code Description 87 03 40 81 00 Of a cylinder capacity not exceeding 1,000 cc