| 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 |
| 87.16 | Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof: |
| －Other trailers and semi-trailers for the transport of goods: |
| 8716.31 | －－Tanker trailers and tanker semi-trailers |
|