Section XVII · Vehicles, aircraft, vessels and associated transport equipment
Chapter 87: Vehicles other than railway or tramway rolling stock, and parts and accessories thereof
Chapter 87 of the Harmonized System has 16 four-digit headings, from 87.01 to 87.16. Each heading is split further into six-digit subheadings, then into national 8- and 10-digit commodity codes.
Headings in chapter 87
| Heading | Description |
|---|---|
| 87.01 | Tractors (other than tractors of heading 8709) |
| 87.02 | Motor vehicles for the transport of ten or more persons, including the driver |
| 87.03 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars |
| 87.04 | Motor vehicles for the transport of goods |
| 87.05 | Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units) |
| 87.06 | Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 |
| 87.07 | Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 |
| 87.08 | Parts and accessories of the motor vehicles of headings 8701 to 8705 |
| 87.09 | Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles |
| 87.10 | Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles |
| 87.11 | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars |
| 87.12 | Bicycles and other cycles (including delivery tricycles), not motorised |
| 87.13 | Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled |
| 87.14 | Parts and accessories of vehicles of headings 8711 to 8713 |
| 87.15 | Baby carriages and parts thereof |
| 87.16 | Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof |
Classifying goods in chapter 87
Start with the chapter and section notes: they are legally binding and often decide what is included or excluded. Then choose the heading whose wording best describes your product (GRI 1), and work down to the six-digit subheading before choosing the national commodity code.
The six-digit code is shared internationally. The UK and EU add digits for their own tariffs and statistics, and the US uses its own 10-digit HTS lines, so always confirm the final code in the tariff of the country you are importing into.
Official sources
Check chapter 87 in the UK Trade Tariff, the EU TARIC and the US HTS.