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 20 Other vehicles, with only sparkignition internal combustion piston engine: Commodity Code Description 87 03 20 00 Other vehicles, with only sparkignition internal combustion piston engine: