| Tariff Classification |
| 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: |
| 8703.40 | －Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: |
| －－Other |
|