Section 17 Vehicles, aircraft, vessels and associated transport equipment 87 Vehicles others 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. 87 03 31 Of a cylinder capacity not exceeding 1,500 cc Commodity Code Description 87 03 31 10 New 87 03 31 20 Used or reconditioned