Section 17 VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories 87 07 Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05. 87 07 10 Commodity Code Description 87 07 10 00 87 07 10 10 New vehicles 87 07 10 20 Used or reconditioned 87 07 10 90 Used or reconditioned