AN ELECTRONIC POWER STEERING ASSEMBLY FOR THE MANUFACTURE OF A PASSENGER CARRYING VEHICLE. THE ASSEMBLY INCORPORATES VARIOUS COMPONENTS, INCLUDING THE STEERING RACK, TORQUE SENSOR AND GEAR HOUSING. THE COMPONENTS ARE MADE OF VARIOUS MATERIALS INCLUDING STEEL, PLASTIC AND ALUMINIUM.

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 8708 FOR PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 870894 FOR OTHER PARTS AND ACCESSORIES: STEERING WHEELS, STEERING COLUMNS AND STEERING BOXES; PARTS THEREOF CN CODE 870894 99 FOR PARTS; OTHER THAN OF DIE-CLOSED FORGED STEEL ALSO CLASSIFIED IN ACCORDANCE WITH:- HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) TO HEADING 8708