Section 17 Vehicles, aircraft, vessels and associated transport equipment 87 Vehicles others than railway or tramway rolling-stock, and parts and accessories thereof 87 01 Tractors (other than tractors of heading 87.09). 87 01 95 Exceeding 130 kW 87 01 95 00 Exceeding 130 kW Commodity Code Description 87 01 95 00 000 Exceeding 130 kW