Customs - Tariff Book

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

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:

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.

For the purposes of this Section:

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

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

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.

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

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

Subheading 8708.22 covers:

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

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

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.

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).

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

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

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.