AN ALL-TERRAIN VEHICLE (ATV) HAVING THE FOLLOWING CHARACTERISTICS: A SINGLE SEAT ACCOMODATING THE DRIVER ONLY ACKERMAN STEERING CONTROLLED BY A HANDLEBAR WITH GRIPS AND CONTROLS, (FEATURES ANTI-KICKBACK STEERING) FRONT AND REAR BRAKES (SINGLE CONTROL HYDRAULIC DISC 4 WHEEL DISC, HYDRAULIC REAR FOOT BRAKE.) AN AUTOMATIC C.V.T. CLUTCH MECHANISM GEAR BOX TRANSMISSION - HIGH, LOW, NEUTRAL, REVERSE AND PARK A 760 CC 4 STROKE SINGLE CYLINDER, LIQUID COOLED ENGINE (41 kW) 4 WHEEL DRIVE TRANSMISSION OF POWER TO THE WHEELS VIA SHAFT IN REAR AND SHAFT IN FRONT DEEP TREAD TYRES, SUITABLE FOR ROUGH TERRAIN A TOWING HITCH. THE VEHICLE HAS AN UNBRAKED TRAILER TOWING CAPACITY OF 868 KG. A PERMANENT INSTALLED FRONT WINCH WITH 2500 LBS CAPACITY FRONT AND REAR RACKING (FRONT RACK CAPACITY 45 KG AND REAR RACK CAPACITY 91 KG) INTEGRATED FRONT STORAGE BOX DIMENSIONS: 211 CM L, 122 CM W, 122 CM H DRY WEIGHT: 336 KG.

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 FOR TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 870190 FOR OTHER THAN ELSEWHERE SPECIFIED IN THIS HEADING CN CODE 870190 25 FOR AGRICULTURAL TRACTORS (EXCLUDING PEDESTRIAN-CONTROLLED TRACTORS) AND FORESTRY TRACTORS, WHEELED NEW, OF AN ENGINE POWER EXCEEDING 37 KW BUT NOT EXCEEDING 59 KW ALSO CLASSIFIED IN ACCORDANCE WITH:- NOTE 2 TO CHAPTER 87 COMMISSION REGULATION (EC) NO 1051/2009 COMBINED NOMENCLATURE EXPLANATORY NOTES (CNEN) TO 8701 90 11 TO 8701 90 90