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 Brand new sports and racing cars 87 03 90 51 Brand new sports and racing cars Commodity Code Description 87 03 90 51 000 Brand new sports and racing cars