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87.07 ‑ Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05.
This heading covers the bodies (including cabs) for the motor vehicles of headings 87.01 to 87.05.
It covers not only bodies designed to be mounted on a chassis, but also bodies for vehicles without chassis (in which case the body itself supports the engine and axles); it further includes unit construction bodies in which certain elements of the chassis are incorporated in the body.
The heading covers a wide range of bodies for various types of vehicles (e.g., passenger vehicles, lorries (trucks) and special purpose vehicles). They are generally made of steel, lightweight alloys, wood or plastics.
They may be completely equipped (e.g., with all their fittings and accessories such as dashboards, boots (trunks), seats and cushions, mats, luggage racks and electrical fittings).
Incomplete bodies also fall in this heading, for example, those in which parts such as windscreens or doors remain to be added, or those in which the upholstery or paintwork has not been completely finished.
Driving cabs (e.g., for lorries (trucks) and tractors) are also classified in this heading.
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