| section 17 | Vehicles, aircraft, vessels and associated transport equipment |
| chapter 87 | Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof |
| 87.03 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars: |
| －Other vehicles, with only spark-ignition internal combustion piston engine: |
| 8703.21 | －－Of a cylinder capacity not exceeding 1,000 cc: |
| －－－Unassembled or disassembled |