Chapter Notes.

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 No. 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 Nos. 87.02 to 87.04 and not in heading No. 87.06.

4.-Heading No. 87.12 includes all children's bicycles. Other children's cycles fall in heading No. 95.01.

GENERAL

This Chapter covers the following vehicles with the exception of certain mobile machines of Section XVI (see the Explanatory Notes to headings 87.01 87.05 and 87.16) :

(1) Tractors (heading 87.01).

(2) Motor vehicles designed for the transport of persons (heading 87.02 or 87.03) or goods (heading 87.04) or for special purposes (heading 87.05).

(3) Works trucks self-propelled not fitted with lifting or handling equipment of the type used in factories warehouses dock areas or airports for short distance transport of goods and tractors of the type used on railway station platforms (heading 87.09).

(4) Armoured fighting vehicles motorised (heading 87.10).

(5) Motorcycles and side-cars; cycles and invalid carriages whether or not motorised (headings 87.11 to 87.13).

(6) Baby carriages (heading 87.15).

(7) Trailers and semi-trailers and other vehicles not mechanically propelled i.e. vehicles for towing by another vehicle pushing or pulling by hand or drawing by animals (heading 87.16). The Chapter also covers air-cushion vehicles designed to travel over land or over both land and certain tracts of water (swamps etc.) (see Note 5 to Section XVII). An incomplete or unfinished vehicle is classified as the corresponding complete or finished vehicle provided it has the essential character of the latter (see Interpretative Rule 2 (a)) as for example :

(A) A motor vehicle not yet fitted with the wheels or tyres and battery.

(B) A motor vehicle not equipped with its engine or with its interior fittings.

(C) A bicycle without saddle and tyres.

This Chapter also covers parts and accessories which are identifiable as being suitable for use solely or principally with the vehicles included therein subject to the provisions of the Notes to Section XVII (see the General Explanatory Note to the Section).

* * *

It should be noted that amphibious motor vehicles are classified as motor vehicles of this Chapter. But aircraft specially constructed so that they can also be used as road vehicles remain classified as aircraft (heading 88.02).

The Chapter also excludes :

(a)Vehicles and parts thereof cross-sectioned designed for demonstrational purposes unsuitable for other uses (heading 90.23).

(b)Wheeled toys designed to be ridden by children and children's cycles (other than children's bicycles) (heading 95.01).

(c)Winter sports equipment such as bobsleighs toboggans and the like (heading 95.06).

(d)Vehicles used on roundabouts or in other fairground amusements (heading 95.08).

16 HEADINGS

87.01 - TRACTORS (OTHER THAN TRACTORS OF HEADING No. 87.09) (+) .

87.02 - MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS INCLUDING THE DRIVER.

87.03 - MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING No. 87.02) INCLUDING STATION WAGONS AND RACING CARS.

87.04 - MOTOR VEHICLES FOR THE TRANSPORT OF GOODS (+) .

87.05 - SPECIAL PURPOSE MOTOR VEHICLES OTHER THAN THOSE PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS OR GOODS (FOR EXAMPLE BREAKDOWN LORRIES CRANE LORRIES FIRE FIGHTING VEHICLES CONCRETE-MIXER LORRIES ROAD SWEEPER LORRIES SPRAYING LORRIES MOBILE WORKSHOPS MOBILE RADIOLOGICAL UNITS) (+) .

87.06 - CHASSIS FITTED WITH ENGINES FOR THE MOTOR VEHICLES OF HEADINGS Nos. 87.01

TO 87.05.

87.07 - BODIES (INCLUDING CABS) FOR THE MOTOR VEHICLES OF HEADINGS Nos. 87.01 TO 87.05.

87.08 - PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS Nos. 87.01 TO 87.05.

87.09 - WORKS TRUCKS SELF-PROPELLED NOT FITTED WITH LIFTING OR HANDLING EQUIPMENT OF THE TYPE USED IN FACTORIES WAREHOUSES DOCK AREAS OR AIRPORTS FOR SHORT DISTANCE TRANSPORT OF GOODS; TRACTORS OF THE TYPE USED ON RAILWAY STATION PLATFORMS; PARTS OF THE FOREGOING VEHICLES.

87.10 - TANKS AND OTHER ARMOURED FIGHTING VEHICLES MOTORISED WHETHER OR NOT FITTED WITH WEAPONS AND PARTS OF SUCH VEHICLES.

87.11 - MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY OTOR WITH OR WITHOUT SIDE-CARS; SIDE-CARS.

87.12 - BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES) NOT MOTORISED.

87.13 - INVALID CARRIAGES WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY PROPELLED.

87.14 - PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS Nos. 87.11 TO 87.13.

87.15 - BABY CARRIAGES AND PARTS THEREOF.

87.16 - TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES NOT MECHANI CALLY PROPELLED; PARTS THEREOF.

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