8707 - Bodies (including cabs), for the motor vehicles of headings 8701 to 8705:

Heading 8707 encompasses complete vehicle bodies, including cabs, designed for use with motor vehicles falling under headings 8701 through 8705. This classification is crucial for distinguishing between finished vehicles and their major structural components. These bodies are intended to form the primary enclosure and structural framework of vehicles such as tractors (8701), buses and other passenger vehicles (8702), motor cars and other motor vehicles principally designed for the transport of persons (8703), motor vehicles for the transport of goods (8704), and special-purpose motor vehicles not elsewhere specified (8705).

Distinguishing heading 8707 from sibling categories at this level is essential. For instance, while other headings in Section XVII might cover complete vehicles or their smaller parts and accessories, 8707 specifically targets the main chassis and body structures, prior to the installation of engines, drivetrains, and other operational components. This heading does not include individual parts of the body, such as doors, fenders, or hoods, unless they are presented as part of a complete or substantially complete vehicle body.

Within heading 8707, further subdivisions refine the classification based on the intended vehicle type. Subheadings like 8707.10.00 distinguish bodies specifically intended for passenger vehicles of heading 8703, such as car bodies. The residual subheading, 8707.90, covers bodies for other types of motor vehicles covered by headings 8701 to 8705, ensuring a comprehensive classification for all types of motor vehicle bodies.