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 94 New Commodity Code Description 87 01 94 11 New 87 01 94 12 Used or reconditioned 87 01 94 91 New 87 01 94 92 Used or reconditioned