Vehicles other than railway or tramway rolling-stock ,& parts & accessories thereof
Notes:
- 1.
- This Chapter does not cover railway or tramway rolling-stock designed solely for running or rails.
- 2.
- For the purposes of this Chapter, "tractors" means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilizers or other goods.
Machines and working tools designed for fitting to tractors of heading No. 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and
whether or not mounted on it.
- 3.
- Motor chassis fitted with cabs fall in heading Nos. 87.02 to 87.04, and not in heading No. 87.06.
- 4.
- Heading No. 87.12 includes all children"s bicycles. Other children"s cycles fall in heading No. 95.01.