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 minibuses, of a seating capacity not exceeding 21 persons (including the driver) 87 02 20 Coaches, buses and minibuses, of a seating capacity not exceeding 21 persons (including the driver) 87 02 30 Coaches, buses and minibuses, of a seating capacity not exceeding 21 persons (including the driver) 87 02 40 Coaches, buses and minibuses, of a seating capacity not exceeding 21 persons (including the driver) 87 02 90 Coaches, buses and minibuses, of a seating capacity not exceeding 21 persons (including the driver)