HS 8708: Parts and accessories of the motor vehicles of headings 87.01 to 87.05

Notes 1. This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails. 2. 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 8701 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it. 3. Motor chassis fitted with cabs fall in 8702 to 8704, and not in 8706. 4. 8712.00.00 includes all children's bicycles. Other children's cycles fall in 9503. Subheading Note 1. 8708.22 covers: when suitable for use solely or principally with the motor vehicles of 8701 to 8705. a. front windscreens (windshields), rear windows and other windows, framed; and b. front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices Additional Notes 1. In this Schedule, "agricultural tractors" means: a. Two-wheel drive tractors of a kind used solely or principally in agriculture, horticulture or viticulture; or b. Other tractors that are designed for use, and will be used, solely or principally, in agriculture, horticulture or viticulture. 2. In this Chapter, a reference to a vehicle of a particular kind includes a reference to a vehicle of that kind presented without its motive power. 3. In this Chapter, "assembled" does not include goods assembled only to a stage that constitutes a sub-assembly. 4. For the purposes of 8702 and 8703, "off-road vehicles" means four-wheel drive vehicles that have at least four of the following characteristics calculated when the vehicle is at its unladen mass (i.e., vehicle in running order, unoccupied and unladen with all fluid reservoirs including fuel, filled to normal capacity and with all standard equipment) on a level surface, with the front wheels parallel to the vehicle's longitudinal centreline, and the tyres inflated to the manufacturer's recommended pressure - a. Approach angle of not less than 28 degrees - the approach angle is the smallest angle, in the side view of a vehicle, formed by the level surface on which the vehicle is standing and a line tangent to the front tyre "Static Loaded Tyre Radius" arc and touching the underside of the vehicle forward of the front tyre; b. Breakover angle of not less than 14 degrees - the breakover angle is the supplement of the largest angle, in the side view of a vehicle, that can be formed by two lines tangent to the front and rear "Static Loaded Tyre Radius" arcs and intersecting at a point on the underside of the vehicle; c. Departure angle of not less than 20 degrees - the departure angle is the smallest angle, in the side view of a vehicle, formed by the level surface on which the vehicle is standing and a line tangent to the rear tyre "Static Loaded Tyre Radius" arc and touching the underside of the vehicle rearward of the rear tyre; d. Running clearance of not less than 200 mm - the distance from the surface on which a vehicle is standing to the lowest point on the vehicle excluding unsprung mass; e. Front axle, rear axle and suspension clearance of not less than 175 mm each - front axle and rear axle clearance is the vertical distance from the level surface on which the vehicle is standing to the lowest point on the "axle" differential (when applicable in case of a front "axle") of the vehicle;- suspension clearance is the minimum distance from the front and rear suspensions to the ground. 5. For the purposes of 8703, "passenger motor vehicles" means motor cars and other motor vehicles (including station wagons) designed for the carriage of 2 or more persons (including the driver), other than: a. ambulances; b. hearses; c. police vans; d. amphibious vehicles; or e. off-road vehicles. 6. For the purposes of 8703.60.12, 8703.70.12, 8703.80.12 and 8703.90.12, the “fuel efficient car limit” for goods means the fuel efficient car limit (within the meaning of the A New Tax System (Luxury Car Tax) Act 1999) for the financial year in which the time for working out the rate of import duty on the goods occurs. 7. ​8708 does not cover textile mats or textile carpets (Chapter 57 ). 8. For the purposes of this Chapter, "g.v.w." (gross vehicle weight) is the road weight specified by the manufacturer as being the maximum design weight capacity of the vehicle. This weight is the combined weight of the vehicle, the maximum specified load, the driver and a tank full of fuel. 9. 8716 does not cover mobile garbage bins (including those commonly known as wheelie bins) and the like (Chapter 39 or Section XV).