Section 17 VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories 87 08 Parts and accessories of the motor vehicles of headings 87.01 to 87.05. 87 08 21 87 08 21 00 Commodity Code Description 87 08 21 00 00 -- Safety seat belts