Section 17 Vehicles, aircraft, vessels and associated transport equipment 87 Vehicles others than railway or tramway rolling-stock, and parts and accessories thereof 87 08 Parts and accessories of the motor vehicles of headings 87.01 to 87.05. 87 08 92 Silencers (mufflers) and exhaust pipes; parts thereof Commodity Code Description 87 08 92 00 Silencers (mufflers) and exhaust pipes; parts thereof