1.
1. This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.
2.
2. For the purpose 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, fertilizers or other goods. Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the...
3.
4. Heading 87.12 includes all children's bicycles. Other children's cycles fall in heading 95.03.
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