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 31 Brand new of a cylinder capacity =<1,500cc 87 03 31 10 Brand new of a cylinder capacity =<1,500cc Commodity Code Description 87 03 31 10 000 Brand new of a cylinder capacity =<1,500cc