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 Brand new vechicles with engine capacity >=3000cc 87 03 24 31 Brand new vechicles with engine capacity >=3000cc Commodity Code Description 87 03 24 31 000 Brand new>=3000cc