CBSA

Chapter 87Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

The headings in this chapter of Canada's Customs Tariff. Each one opens on the numbers it contains.

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.

16 headings
  • 8701Tractors (other than tractors of heading 87.09).
  • 8702Motor vehicles for the transport of ten or more persons, including the driver.
    • 8702.10With only compression-ignition internal combustion piston engine (diesel or semi-diesel)
      • 8702.10.10.00For the transport of 16 or more persons, including the driver
      • 8702.10.20.00For the transport of ten to 15 persons, including the driver
    • 8702.20With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion
      • 8702.20.10.00For the transport of 16 or more persons, including the driver
      • 8702.20.20.00For the transport of ten to 15 persons, including the driver
    • 8702.30With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion
      • 8702.30.10.00For the transport of 16 or more persons, including the driver
      • 8702.30.20.00For the transport of ten to 15 persons, including the driver
    • 8702.40With only electric motor for propulsion
      • 8702.40.10.00For the transport of 16 or more persons, including the driver
      • 8702.40.20.00For the transport of ten to 15 persons, including the driver
    • 8702.90Other
      • 8702.90.10.00For the transport of 16 or more persons, including the driver
      • 8702.90.20.00For the transport of ten to 15 persons, including the driver
  • 8703Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.
  • 8704Motor vehicles for the transport of goods.
    • 8704.10.00Dumpers designed for off-highway use
    • 8704.2Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel):
    • 8704.3Other, with only spark-ignition internal combustion piston engine:
    • 8704.4Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion:
    • 8704.5Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion:
    • 8704.60.00.00Other with only electric motor for propulsion
    • 8704.90.00.00Other
  • 8705Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries (wreckers), crane lorries (mobile cranes), fire fighting vehicles, concrete mixer lorries (concrete-mixers), road sweeper lorries (road sweepers), spraying lorries (spraying vehicles), mobile workshops, mobile radiological units).
    • 8705.10Crane lorries (mobile cranes)
    • 8705.20.00.00Mobile drilling derricks
    • 8705.30.00.00Fire fighting vehicles
    • 8705.40Concrete-mixer lorries (concrete-mixers)
    • 8705.90Other
      • 8705.90.10.00Automotive towing trucks for a basic wrecker rating not exceeding 67,000 kg; Cement trucks with mixing or pumping capabilities for the oil and gas industry, excluding concrete pumps with booms designed primarily for the construction industry; Lorries equipped with: aggregate spreaders; carpet cleaning machinery; coiled tubing systems for servicing oil wells; combination vacuum and broom type sweepers; furnace and duct cleaning machinery; highway paint spraying machinery; manlift baskets with a working height not exceeding 26.5 m; oil or gas well logging units; recovery vacuum tanks; road surface patching machines; sand and salt spreaders; scissor lifts; sewer and catch basin cleaners; snow blowers; solid waste removal tanks, without compactors; street cleaning flushers; sweepers for airports; or vacuum type sweeper-leaf loaders
      • 8705.90.90.00Other
  • 8706.00Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05.
  • 8707Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05.
  • 8708Parts and accessories of the motor vehicles of headings 87.01 to 87.05.
    • 8708.10Bumpers and parts therof
    • 8708.2Other parts and accessories of bodies (including cabs):
      • 8708.21.00.00Safety seat belts
      • 8708.22.00.00Front windscreens (windshields), rear windows and other windows specified in Subheading Note 1 to this Chapter
      • 8708.29Other
        • 8708.29.1Stampings:
          • 8708.29.11.00For the tractors of tariff item No. 8701.10.10, 8701.30.00, 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.00 or 8701.95.90
          • 8708.29.19.00Other
        • 8708.29.20.00Door assemblies
        • 8708.29.60.00Seat covers or floor mats of plastics
        • 8708.29.9Other:
          • 8708.29.91.00Veterinary units and parts and accessories thereof, designed for the transportation and storage of veterinary equipment and preparations, for installation on motor vehicles; Parts and accessories for use in the manufacture of fire fighting vehicles; Parts for the tractors of tariff item No. 8701.10.10, 8701.30.00, 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.00 or 8701.95.90
          • 8708.29.92.00Rear-trunk spoilers or wings of polyurethane, for use as aftermarket automotive accessories
          • 8708.29.99Other
    • 8708.30Brakes and servo-brakes; parts thereof
      • 8708.30.1Mounted brake linings:
        • 8708.30.11.00For the tractors of tariff item No. 8701.10.10, 8701.30.00, 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.00 or 8701.95.90
        • 8708.30.19.00Other
      • 8708.30.9Other:
        • 8708.30.91.00Parts, excluding slack adjusters, service chambers, double diaphragm spring brake actuators and oiled air connectors, for use in the manufacture of air or vacuum brake control systems; Parts for the tractors of tariff item No. 8701.10.10, 8701.30.00, 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.00 or 8701.95.90
        • 8708.30.99Other
    • 8708.40Gear boxes and parts thereof
      • 8708.40.2Gear boxes:
        • 8708.40.21.00For the tractors of tariff item No. 8701.10.10, 8701.30.00, 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.00 or 8701.95.90; Transfer cases for use in the manufacture of tandem suspension conversion systems or all-wheel drive conversion systems to be installed in vehicles of heading 87.04 or 87.05 after the date of manufacture of those vehicles but prior to the date of receipt and licensing by the original purchaser
        • 8708.40.29.00Other
      • 8708.40.9Other:
        • 8708.40.91.00For the tractors of tariff item No. 8701.10.10, 8701.30.00, 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.00 or 8701.95.90; For installation in motor vehicles designed for the transportation and storage of veterinary equipment and preparations; Parts and accessories for use in the manufacture of fire fighting vehicles
        • 8708.40.99.00Other
    • 8708.50Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof
      • 8708.50.3Drive-axles with differential, whether or not provided with other transmission components:
        • 8708.50.31.00For the tractors of tariff item No. 8701.10.10, 8701.30.00, 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.00 or 8701.95.90; For use in the manufacture of self-propelled road sweepers; Front steerable drive axles for use in the manufacture of tandem suspension conversion systems or all-wheel drive conversion systems to be installed in vehicles of heading 87.04 or 87.05 after the date of manufacture of those vehicles but prior to the date of receipt and licensing by the original purchaser; Transaxle assemblies for use in the manufacture of off-highway utility vehicles of a weight not exceeding 680 kg
        • 8708.50.39.00Other
      • 8708.50.8Parts of drive-axles with differential:
        • 8708.50.81.00For installation in motor vehicles designed for the transportation and storage of veterinary equipment and preparations; Half shafts for the tractors of tariff item No. 8701.10.10, 8701.30.00, 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.00 or 8701.95.90; Parts and accessories for use in the manufacture of fire fighting vehicles
        • 8708.50.89.00Other
      • 8708.50.9Other:
    • 8708.70Road wheels and parts and accessories thereof
      • 8708.70.1Road wheels:
        • 8708.70.11.00For the tractors of tariff item No. 8701.10.10, 8701.30.00, 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.00 or 8701.95.90
        • 8708.70.19.00Other
      • 8708.70.2Parts and accessories:
        • 8708.70.21.00Locking ring and rim sections, of hot-rolled iron or steel, for use in the manufacture of wheel rim assemblies; For the tractors of tariff item No. 8701.10.10, 8701.30.00, 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.00 or 8701.95.90
        • 8708.70.29Other
    • 8708.80Suspension systems and parts thereof (including shock-absorbers)
      • 8708.80.1McPherson struts:
      • 8708.80.20.00Spring shock assemblies for use in the manufacture of off-highway utility vehicles of a weight not exceeding 680 kg; Other, for the tractors of tariff item No. 8701.10.10, 8701.30.00, 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.00 or 8701.95.90
      • 8708.80.30.00Other suspension shock absorbers
      • 8708.80.9Other:
        • 8708.80.91.00For the tractors of tariff item No. 8701.10.10, 8701.30.00, 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.00 or 8701.95.90
        • 8708.80.99.00Other
    • 8708.9Other parts and accessories:
      • 8708.91Radiators and parts thereof
        • 8708.91.2Radiators:
          • 8708.91.21.00For the tractors of tariff item No. 8701.10.10, 8701.30.00, 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.00 or 8701.95.90
          • 8708.91.29.00Other
        • 8708.91.9Other:
          • 8708.91.91.00For the tractors of tariff item No. 8701.10.10, 8701.30.00, 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.00 or 8701.95.90; For installation in motor vehicles designed for the transportation and storage of veterinary equipment and preparations; Parts and accessories for use in the manufacture of fire fighting vehicles; Parts for use in the manufacture of aftermarket radiators for motor vehicles
          • 8708.91.99.00Other
      • 8708.92Silencers (mufflers) and exhaust pipes; parts thereof
        • 8708.92.2Silencers (mufflers) and exhaust pipes:
        • 8708.92.9Other:
          • 8708.92.91.00For the tractors of tariff item No. 8701.10.10, 8701.30.00, 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.00 or 8701.95.90; For installation in motor vehicles designed for the transportation and storage of veterinary equipment and preparations; Parts and accessories for use in the manufacture of fire fighting vehicles
          • 8708.92.99.00Other
      • 8708.93Clutches and parts thereof
        • 8708.93.1Clutches:
          • 8708.93.11.00For the tractors of tariff item No. 8701.10.10, 8701.30.00, 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.00 or 8701.95.90
          • 8708.93.19.00Other
        • 8708.93.2Parts of clutches:
          • 8708.93.21.00For the tractors of tariff item No. 8701.10.10, 8701.30.00, 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.00 or 8701.95.90
          • 8708.93.29.00Other
      • 8708.94Steering wheels, steering columns and steering boxes; parts thereof
        • 8708.94.2Steering wheels, steering columns and steering boxes:
          • 8708.94.21.00For the tractors of tariff item No. 8701.10.10, 8701.30.00, 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.00 or 8701.95.90
          • 8708.94.29.00Other
        • 8708.94.9Other:
          • 8708.94.91.00For the tractors of tariff item No. 8701.10.10, 8701.30.00, 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.00 or 8701.95.90; Rack and pinion steering assemblies for use in the manufacture of off-highway utility vehicles of a weight not exceeding 680 kg
          • 8708.94.99.00Other
      • 8708.95Safety airbags with inflator system; parts thereof
        • 8708.95.10.00For installation in motor vehicles designed for the transportation and storage of veterinary equipment and preparations; Parts and accessories for use in the manufacture of fire fighting vehicles
        • 8708.95.90.00Other
      • 8708.99Other
        • 8708.99.1Parts for power trains:
        • 8708.99.4Vibration control units containing rubber:
          • 8708.99.41.00For the tractors of tariff item No. 8701.10.10, 8701.30.00, 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.00 or 8701.95.90
          • 8708.99.49.00Other
        • 8708.99.5Double flanged wheel hub units incorporating ball bearings:
          • 8708.99.51.00For the tractors of tariff item No. 8701.10.10, 8701.30.00, 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.00 or 8701.95.90
          • 8708.99.59.00Other
        • 8708.99.9Other:
  • 8709Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles.
  • 8710.00.00Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles.
  • 8711Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars.
    • 8711.10.00.00With internal combustion piston engine of a cylinder capacity not exceeding 50 cc
    • 8711.20.00With internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc
    • 8711.30.00With internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc
    • 8711.40.00.00With internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc
    • 8711.50.00.00With internal combustion piston engine of a cylinder capacity exceeding 800 cc
    • 8711.60.00.00With electric motor for propulsion
    • 8711.90.00.00Other
  • 8712.00.00Bicycles and other cycles (including delivery tricycles), not motorized.
    • 8712.00.00.1Bicycles, with both wheels having a diameter not exceeding 48 cm:
    • 8712.00.00.20Bicycles, with both wheels having a diameter exceeding 48 cm but not exceeding 58 cm
    • 8712.00.00.30Bicycles, with both wheels having a diameter exceeding 58 cm but not exceeding 63.5 cm
    • 8712.00.00.40Bicycles, with both wheels having a diameter exceeding 63.5 cm but not exceeding 68 cm
    • 8712.00.00.50Bicycles, with both wheels having a diameter exceeding 68 cm
    • 8712.00.00.90Other
  • 8713Carriages for disabled persons, whether or not motorized or otherwise mechanically propelled.
  • 8714Parts and accessories of vehicles of headings 87.11 to 87.13.
    • 8714.10.00.00Of motorcycles (including mopeds)
    • 8714.20.00.00Of carriages for disabled persons
    • 8714.9Other:
      • 8714.91Frames and forks, and parts thereof
        • 8714.91.10.00Frame lugs, bottom bracket shells, forks, fork tubing sets, fork bearing assemblies, hydraulic shock absorbing cylinders, spring shock absorbers, rear pivots, cable stops, cable guides and back, chain and seat stays
        • 8714.91.90.00Other
      • 8714.92.00.00Wheel rims and spokes
      • 8714.93.00.00Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels
      • 8714.94.00.00Brakes, including coaster braking hubs, and hub brakes, and parts thereof
      • 8714.95.00.00Saddles
      • 8714.96.00.00Pedals and crank-gear, and parts thereof
      • 8714.99Other
  • 8715.00.00.00Baby carriages and parts thereof.
  • 8716Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof.
    • 8716.10.00Trailers and semi-trailers of the caravan type, for housing or camping
    • 8716.20Self-loading or self-unloading trailers and semi-trailers for agricultural purposes
    • 8716.3Other trailers and semi-trailers for the transport of goods:
    • 8716.40.00.00Other trailers and semi-trailers
    • 8716.80Other vehicles
    • 8716.90Parts
      • 8716.90.30.00For use in the manufacture of trailers and semi-trailers
      • 8716.90.9Other:
        • 8716.90.91Brake drums, hubs and rotors for use in the manufacture or repair of brakes and brake assemblies mounted on axles for semi-trailers; Double ball race turntables for use in the manufacture of self-steering axle assemblies for trailers; Forage boxes for self-loading or self-unloading trailers and semi-trailers, for agricultural purposes; Gravity discharge boxes for farm wagons; Hitches and couplings, for use on the farm; Parts for automatic bale stacking wagons, grain carts, silage wagons, or the header or swather transporters of subheading 8716.39
          • 8716.90.91.10Brake drums, hubs and rotors, for use in the manufacture or repair of brakes and brake assemblies mounted on axles, for semi-trailers
          • 8716.90.91.90Other
        • 8716.90.92.00Other parts for farm, logging or freight wagons, for trailers for self-propelled logging trucks or for other vehicles for the transport of persons
        • 8716.90.99Other

Every number opens on the lines beneath it, down to the ten-digit classification number.