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    <title>Chapter Number (No) 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof</title>
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    <description>Chapter 87 prescribes tariff classification for non-rail vehicles and their parts, defining key terms and treating body-building or fitting on chassis as &#039;manufacture.&#039; It assigns specific HSN headings and subheadings for tractors, passenger and goods vehicles, special-purpose vehicles, chassis, bodies and parts, and specifies differentiated duty rates by propulsion type, seating capacity, engine/cylinder/weight thresholds and construction features. Section notes and exclusions delineate which articles and parts fall outside the Chapter and provide rules for cross-classification and manufacture of incomplete articles.</description>
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