Section 17 VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories 87 01 Tractors (other than tractors of heading 87.09). 87 01 20 Commodity Code Description 87 01 20 00 87 01 20 10 New 87 01 20 90 Used or reconditioned