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 Commodity Code Description 87 02 10 ---- Coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons (including the driver) 87 02 20 ---- Coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons (including the driver) 87 02 30 ---- Coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons (including the driver) 87 02 40 ---- Coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons (including the driver) 87 02 90 ---- Coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons (including the driver)