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 Go-karts Commodity Code Description 87 03 40 11 Go-karts 87 03 40 12 All-Terrain vehicles (ATV) 87 03 40 13 Ambulances 87 03 40 14 Hearses 87 03 40 15 Prison vans 87 03 40 16 Of a cylinder capacity not exceeding 2,000 cc 87 03 40 17 Of a cylinder capacity exceeding 2,000 cc 87 03 40 18 Of a cylinder capacity not exceeding 1,500 cc 87 03 40 19 Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc 87 03 40 21 Of a cylinder capacity exceeding 2,000 cc 87 03 40 22 Of a cylinder capacity not exceeding 1,500 cc 87 03 40 23 Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc 87 03 40 24 Of a cylinder capacity exceeding 2,000 cc 87 03 40 25 Of a cylinder capacity not exceeding 2,000 cc 87 03 40 26 Of a cylinder capacity exceeding 2,000 cc 87 03 40 27 Of a cylinder capacity not exceeding 2,000 cc 87 03 40 28 Of a cylinder capacity exceeding 2,000 cc 87 03 40 31 Go-karts 87 03 40 32 Of a cylinder capacity not exceeding 1,000 cc 87 03 40 33 Of a cylinder capacity exceeding 1,000 cc 87 03 40 34 Ambulances: Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc 87 03 40 35 Ambulnaces: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc 87 03 40 36 Other 87 03 40 41 Hearses: Of a cylinder capacity not exceeding 1,000 cc 87 03 40 42 Hearses: Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc 87 03 40 43 Hearses: Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc 87 03 40 44 Hearses: Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc 87 03 40 45 Hearses: Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc 87 03 40 46 Hearses: Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc 87 03 40 47 Hearses: Of a cylinder capacity exceeding 3,000 cc 87 03 40 51 Prison vans : Of a cylinder capacity not exceeding 1,000 cc 87 03 40 52 Prison vans: Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc 87 03 40 54 Prison vans: Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc 87 03 40 55 Prison vans: Of a cylinder capacity exceeding 3,000 cc 87 03 40 56 Motor-homes: Of a cylinder capacity not exceeding 1,500 cc 87 03 40 57 Motor-homes: Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc 87 03 40 58 Motor-homes: Of a cylinder capacity exceeding 2,000 cc 87 03 40 61 Sedan: Of a cylinder capacity not exceeding 1,000 cc 87 03 40 62 Sedan: Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc 87 03 40 63 Sedan: Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc 87 03 40 64 Sedan: Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc 87 03 40 65 Sedan: Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc 87 03 40 66 Sedan: Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc 87 03 40 67 Sedan: Of a cylinder capacity exceeding 3,000 cc, of four-wheel drive 87 03 40 68 Sedan: Of a cylinder capacity exceeding 3,000 cc, not of four-wheel drive 87 03 40 71 Of a cylinder capacity not exceeding 1,000 cc 87 03 40 72 Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc 87 03 40 73 Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc 87 03 40 74 Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc 87 03 40 75 Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc 87 03 40 76 Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc 87 03 40 77 Of a cylinder capacity exceeding 3,000 cc 87 03 40 81 Of a cylinder capacity not exceeding 1,000 cc 87 03 40 82 Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc 87 03 40 83 Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc 87 03 40 84 Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc 87 03 40 85 Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc 87 03 40 86 Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc 87 03 40 87 Of a cylinder capacity exceeding 3,000 cc 87 03 40 91 Of a cylinder capacity not exceeding 1,000 cc 87 03 40 92 Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc 87 03 40 93 Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc 87 03 40 94 Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc 87 03 40 95 Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc 87 03 40 96 Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc 87 03 40 97 Of a cylinder capacity exceeding 3,000 cc, of four-wheel drive 87 03 40 98 Of a cylinder capacity exceeding 3,000 cc, not of four-wheel drive