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87.13 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled.
This heading covers carriages, wheelchairs, or similar vehicles, specially designed for the transport of disabled persons, whether or not fitted with means of mechanical propulsion.
Vehicles fitted with means of mechanical propulsion are usually driven by a light motor, or propelled by hand by means of a lever or handle-operated mechanism. The other carriages for disabled persons are pushed by hand or propelled by direct manual operation of the wheels.
The heading excludes :(a) Normal vehicles simply adapted for use by disabled persons (for example, a motor car fitted with a hand-operated clutch, accelerator, etc. (heading 87.03), or a bicycle fitted with a special attachment and pedalled with one foot (heading 87.12)). (b) Trolley-stretchers (heading 94.02).
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