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 90 Double cap vehicles, with a separate open back, G.V.W. =<3.5 tonnes (Diesel) 87 03 90 40 Double cap vehicles, with a separate open back, G.V.W. =<3.5 tonnes (Diesel) Commodity Code Description 87 03 90 40 000 Double cap vehicles, with a separate open back, G.V.W. =<3.5 tonnes (Diesel)