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Notes.
1. This Chapter does not cover : (a) Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading 44.06 or 68.10); (b) Railway or tramway track construction material of iron or steel of heading 73.02; or (c) Electrical signalling, safety or traffic control equipment of heading 85.30. 2. Heading 86.07 applies, inter alia, to : (a) Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels; (b) Frames, underframes, bogies and bissel-bogies; (c) Axle boxes; brake gear; (d) Buffers for rolling-stock; hooks and other coupling gear and corridor connections; (e) Coachwork. 3. Subject to the provisions of Note 1 above, heading 86.08 applies, inter alia, to : (a) Assembled track, turntables, platform buffers, loading gauges; (b) Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and other mechanical (including electro-mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields. GENERAL
This Chapter covers locomotives and rolling-stock, and parts thereof, and certain track fixtures and fittings, for railways or tramways of any kind (including narrow gauge railways, single rail railways, etc.). It also covers containers specially designed and equipped for carriage by one or more modes of transport. Mechanical (including electro-mechanical) signalling, safety or traffic control equipment for traffic of all kinds (including that for parking facilities) is also covered.
Throughout this Chapter, the expressions "railway" and "tramway" refer not only to conventional railways and tramways using steel rails, but also to similar guided systems such as those using magnetic levitation or concrete tracks.
These various goods are classified as follows : (A) Self-propelled railway vehicles of all types, such as locomotives, motorised railway or tramway coaches and rail-cars (headings 86.01 to 86.03). Heading 86.02 also includes locomotive tenders. Locomotives operated by two types of power are classified in the heading corresponding to the main type of power used. (B) Railway or tramway maintenance or service vehicles, whether or not self-propelled (heading 86.04). (C) Various types of hauled vehicles (railway or tramway passenger coaches and luggage vans, railway or tramway goods vans, wagons and trucks, etc.) (headings 86.05 and 86.06). (D) Parts of railway or tramway locomotives and rolling-stock (heading 86.07), and also railway or tramway track fixtures and fittings, and mechanical (including electro-mechanical) equipment, for signalling to or controlling road, rail or other vehicles, ships or aircraft (heading 86.08). (E) Containers specially designed and equipped for carriage by one or more modes of transport (heading 86.09).
The Chapter also includes air-cushion vehicles designed to travel on a guide-track (hovertrains), parts of these vehicles, and hovertrain track fixtures, fittings and mechanical (including electro-mechanical) signalling, safety or traffic control equipment for hovertrain transport systems (see Note 5 to Section XVII).
Incomplete or unfinished vehicles are classified with the corresponding complete or finished vehicles, provided they have the essential character thereof. Such vehicles may include : (1) Locomotives or motorised railway or tramway coaches, not fitted with a power unit, measuring instruments, safety apparatus or service equipment. (2) Passenger coaches not fitted with seats. (3) Truck underframes complete with suspension and wheels.
On the other hand, bodies of motorised railway or tramway coaches, of vans, wagons or trucks or of tenders, not mounted on underframes, are classified as parts of railway or tramway locomotives or rolling-stock (heading 86.07). The Chapter excludes : (a) Model railway rolling-stock for demonstrational purposes, of heading 90.23. (b) Heavy artillery mounted on railway trucks (heading 93.01). (c) Toy trains (heading 95.03). (d) Equipment not constituting rolling-stock proper, specially designed for use on roundabouts or other fairground amusements (heading 95.08).
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clhs@clhs.co.kr 
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