Section 17 Vehicles, aircraft, vessels and associated transport equipment 87 Vehicles others than railway or tramway rolling-stock, and parts and accessories thereof 87 02 Motor vehicles for the transport of ten or more persons, including the driver 87 02 20 Coaches, buses and minibuses, of a seating capacity not exceeding 21 persons (including the driver) Commodity Code Description 87 02 20 11 Coaches, buses and minibuses, of a seating capacity not exceeding 21 persons (including the driver) 87 02 20 12 Coaches, buses and minibuses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver) 87 02 20 13 Coaches, buses and minibuses, of a seating capacity exceeding 29 persons (including the driver) 87 02 20 19 Other 87 02 20 21 Coaches, buses and minibuses, of a seating capacity not exceeding 21 persons (including the driver) 87 02 20 22 Coaches, buses and minibuses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver) 87 02 20 23 Coaches, buses and minibuses, of a seating capacity exceeding 29 persons (including the driver) 87 02 20 29 Other