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 95 New Commodity Code Description 87 01 95 11 New 87 01 95 12 Used or reconditioned 87 01 95 91 New 87 01 95 92 Used or reconditioned