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 23 Brand new vehicle of a cylinder capacity >1,500 cc and =<3,000 cc 87 03 23 10 Brand new vehicle of a cylinder capacity >1,500 cc and =<3,000 cc Commodity Code Description 87 03 23 10 000 Brand new vehicle of a cylinder capacity >1,500 cc and =<3,000 cc