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 24 Of engine capacity exceeding 3000cc 87 03 24 10 Of engine capacity exceeding 3000cc Commodity Code Description 87 03 24 10 000 Of engine capacity exceeding 3000cc