Section 17 VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories 87 11 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with o 87 11 40 New vehicles 87 11 40 10 New vehicles Commodity Code Description 87 11 40 10 00 - With reciprocating internal combustion piston engine of a cylinder capacity exceeding