Chapter 87 covers land vehicles other than railway rolling stock: cars, trucks, tractors, motorcycles, bicycles, trailers, and their parts. The heading is read from how the vehicle is designed, not from what the buyer will use it for.
The most disputed line is between 8703, a vehicle principally designed for carrying persons, and 8704, designed for carrying goods. A pick-up or a windowed van turns on physical indicators: seat anchorage points, floor area, glazing, seat belts. Parts and accessories fall in 8708, except those Section XVI or Chapter 40 claims.
Every number opens on the lines beneath it, down to the eight-digit statistical code.