VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT > VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF > Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units)
For the purposes of this chapter, 'tractors' means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport of tools, seeds, fertilisers or other goods in connection with their main use. Heading 8702 covers motor vehicles for the transport of 10 or more persons. Heading 8703 covers motor vehicles principally designed for the transport of persons (1-9 seats), classified by engine type: spark-ignition (petrol), compression-ignition (diesel/semi-diesel), electric motor only, or hybrid combinations. Heading 8704 covers motor vehicles for the transport of goods, with similar engine-type subdivisions. Chassis fitted with engines are classified under heading 8706, and bodies (including cabs) under heading 8707. The distinction between complete vehicles, chassis, and bodies is critical for classification purposes.
1. This Section does not cover articles of heading 9503 or 9508, or bobsleighs, toboggans or the like (heading 9506). 2. The expressions 'parts' and 'parts and accessories' do not apply to the following articles, whether or not they are identifiable as being for goods of this Section: (a) joints, washers or the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanised rubber other than hard rubber (heading 4016); (b) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39); (c) articles of Chapter 82 (tools); (d) articles of heading 8306; (e) machines or apparatus of headings 8401 to 8479, or parts thereof; articles of heading 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of heading 8483; (f) electro-mechanical machines and apparatus (headings 8501 or 8502); articles of heading 8511 to 8513; electrical apparatus of heading 8530 or 8531; (g) articles of Chapter 90; (h) articles of Chapter 91; (ij) arms (Chapter 93); (k) lamps or lighting fittings of heading 9405. 3. References in Chapters 86 to 88 to 'parts' or 'accessories' do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified in the heading appropriate to its principal use.
Source: European Commission - CN Explanatory Notes (CNEN) and HS legal notes.