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Section XVII
Vehicles, Aircraft, Vessels and Associated Transport Equipment

Notes

1.

This Section does not cover articles of heading 95.03 or 95.08, or bobsleighs, toboggans or the like of heading 95.06.

2.

The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this Section:

(a)

Joints, washers or the like of any material (classified according to their constituent material or in heading 84.84) or other articles of vulcanised rubber (excluding hard rubber) (heading 40.16);

(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 83.06;

(e)

machines and apparatus of headings 84.01 to 84.79, or parts thereof, excluding the radiators for the articles of this Section; articles of heading 84.81 or 84.82 or, provided they constitute integral parts of engines or motors, articles of heading 84.83;

(f)

electrical machinery and equipment (Chapter 85);

(g)

articles of Chapter 90;

(h)

articles of Chapter 91;

(ij)

arms (Chapter 93);

(k)

luminaries and lighting fittings and parts thereof of heading 94.05; or

(l)

brushes of a kind used as parts of vehicles (heading 96.03).

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 under that heading which corresponds to the principal use of that part or accessory.

4.

For the purposes of this Section:

(a)

vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87;

(b)

amphibious motor vehicles are classified under the appropriate heading of Chapter 87;

(c)

aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88.

5.

Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows:

(a)

in Chapter 86 if designed to travel on a guide-track (hovertrains);

(b)

in Chapter 87 if designed to travel over land or over both land and water;

(c)

in Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also able to travel over ice. Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions.

Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or traffic control equipment for railways.

Chapter 87
Vehicles (Excluding Railway or Tramway Rolling-stock), and Parts and Accessories thereof

Notes

1.

This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.

2.

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, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods. Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.

3.

Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06.

4.

Heading 87.12 includes all children's bicycles. Other children's cycles fall in heading 95.03.

Subheading Note

1.

Subheading 8708.22 covers:

(a)

front windscreens (windshields), rear windows and other windows, framed; and

(b)

front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices. when suitable for use solely or principally with the motor vehicles of headings 87.01 to 87.05.

Additional Notes

1.

For the purpose of heading 87.04 the expression "double-cab" means a motor vehicle with -

(a)

a seperate enclosed area designed for passengers in the front and in the rear behind the driver; and

(b)

a seperate open or enclosed area for goods.

2.

For purposes of Additional Note 1 "double-cab" excludes a motor vehicle -

(a)

of a similar design homologated by the National Regulator for Compulsory Specifications as having a seating capacity of no more than three persons including the driver; or

(b)

with a single unit body that consists of an enclosed interior space for both persons and goods.

3.

For the purposes of subheadings 8704.21, 8704.22, 8704.23, 8704.31 and 8704.32 the expression G.V.M (gross vehicle mass) means the road mass specified by the manufacturer as being the maximum design mass capacity of the vehicle. This mass is the combined mass of the vehicle, the maximum specified load, the driver and a tank full of fuel.

4.

The vehicles classifiable in tariff subheadings 8703.21.75, 8703.31.85, 8703.90.31, 8704.21.77, 8704.31.77 and 8704.90.35, shall have steering wheels fitted on the left-hand side of the vehicle and may not be operated on a public road in terms of the National Road Traffic Act (Act 93 of 1996).

5.

Tariff subheading 87.12 includes incomplete bicycles, having the essential character of the complete bicycle.

6.

For the purposes of Additional Note 5 an incomplete bicycle, whether or not assembled, is to comprise of at least the following components -

(a)

The frame; plus

(b)

Any three of the following major components:

(i)

One or both wheels;

(ii)

The steering unit;

(iii)

The brake set;

(iv)

The drivetrain;

(v)

The fork.

Insofar as the components listed under (b) are incomplete and/or unassembled, General Rule of Interpretation 2 will find application.

7.

For the purposes of tariff subheadings 8704.10.20 and 8704.10.30, articulated dumpers are vehicles consisting of two distinct sections namely, a two-wheeled motor-driven front chassis and a two or four- wheeled rear chassis connected to one another by a pivoting articulation joint for steering.

Heading CD Description Unit General EU EFTA SADC
87.08 Parts and accessories of the motor vehicles of headings 87.01 to 87.05:
8708.9 - Other parts and accessories:
8708.99 -- Other:
8708.99.40 5 --- Track link assemblies, with or without shoes and parts thereof; track pins and bushes kg free free free free

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