Hello Mostafa,
This is basically a Query about Material master coding. We know that Material code (MATNR) is 18 character long. Usually it is comprised as shown below.
You can use the Main Group OR Sub group part for your Vehicle Type. Accordingly you can use Sub group OR Sub-sub group for the Model number. The Main Group often represents the Material Group (MATKL) of the Material Master.
I do not see any PM link necessity here. The PM-MMintegration starts from Serialzation of Materials. Other areas of integration are: 1. through Construction Type field of Equipment/FLocn Master and 2. Equipment/Functional Locn BOMs.
Hope this answers your query.
KJogeswaraRao