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 23 With both spark-ignition internal combustion piston engine and electric motor as Commodity Code Description 87 01 23 00 With both spark-ignition internal combustion piston engine and electric motor as