Section 17 VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories 87 02 Motor vehicles for the transport of ten or more persons, including the driver. 87 02 40 For transport of 10 persons or more but not exceeding 15 persons including the driver Commodity Code Description 87 02 40 11 For transport of 10 persons or more but not exceeding 15 persons including the driver 87 02 40 12 For transport of 16 persons or more but not exceeding 22 persons including the driver 87 02 40 13 For transport of 23 persons or more 87 02 40 21 For transport of 10 persons or more but not exceeding 15 persons including the driver 87 02 40 22 For transport of 16 persons or more but not exceeding 22 persons including the driver 87 02 40 23 For transport of 23 persons or more