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 40 Other vehicles, with both spark ignition internal...source of electric power Commodity Code Description 87 03 40 00 Other vehicles, with both spark ignition internal...source of electric power