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 21 Brand new vehicle of a cylinder capacity =<1,000cc 87 03 21 10 Brand new vehicle of a cylinder capacity =<1,000cc Commodity Code Description 87 03 21 10 000 Brand new vehicle of a cylinder capacity =<1,000cc