THE PRODUCT IS A PUSH AND PULL TRACTOR USED TO MOVE AIRCRAFT. A 4-WHEELED VEHICLE FITTED WITH A 4-CYLINDER DIESEL ENGINE. HAS POWERSHIFT TRANSMISSION WITH TORQUE CONVERTER, 4 FORWARD AND 3 REVERSE. MAXIMUM SPEED EMPTY, FORWARD 25 KPH, REVERSE 20 KPH. HAS AN ENCLOSED CAB. TOW HITCH, FRONT AND REAR HITCH WITH 70mm DIAMETER TOW PIN, MANUALLY CONTROLLED.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S: GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8701 - TRACTORS (OTHER THAN TRACTORS OF HEADING 8709). GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 870190 - OTHER; AGRICULTURAL TRACTORS (EXCLUDING PEDESTRIAN-CONTROLLED TRACTORS) AND FORESTRY TRACTORS, WHEELED. CN CODE 87019090 - OTHER THAN AGRICULTURAL TRACTORS ALSO CLASSIFIED IN ACCORDANCE WITH: ECJ - C-495/03 EC REGULATION 1231/2007 REFERS.