Section 17 VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT 87 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF 87 02 MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE Commodity Code Description 87 02 10 COACHES, BUSES & MINI-BUSES, OF A SEATING CAP.=<21 PERSONS, CKD 87 02 90 COACHES, BUSES & MINI-BUSES, OF A SEATING CAP.=<21 PERSONS, CKD