Section 17 Vehicles, aircraft, vessels and associated transport equipment 87 Vehicles others than railway or tramway rolling-stock, and parts and accessories thereof 87 11 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars. 87 11 10 With reciprocating internal combustion piston engine of a cylinder capacity =<50cc Commodity Code Description 87 11 10 00 With reciprocating internal combustion piston engine of a cylinder capacity =<50cc