Section 17 VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories 87 03 Motor cars and other motor vehicles principally designed for the transport of pe 87 03 31 Ambulances Commodity Code Description 87 03 31 10 Ambulances 87 03 31 20 Caravans : 87 03 31 21 New 87 03 31 22 Used or reconditioned 87 03 31 31 New 87 03 31 32 Used or reconditioned 87 03 31 91 New 87 03 31 99 Used or reconditioned