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 94 Steering wheels, steering columns and steering boxes; parts thereof Commodity Code Description 87 08 94 00 Steering wheels, steering columns and steering boxes; parts thereof