Section 17 Vehicles, aircraft, vessels and associated transport equipment 87 Vehicles others than railway or tramway rolling-stock, and parts and accessories thereof 87 04 Motor vehicles for the transport of goods 87 04 31 Brand new GVW =<5 tonnes (other than subheading 8704.31.10) 87 04 31 91 Brand new GVW =<5 tonnes (other than subheading 8704.31.10) Commodity Code Description 87 04 31 91 000 Brand new GVW =<5 tonnes (other than subheading 8704.31.10)