A NEW ALL TERRAIN VEHICLE (ATV). IT IS AN OPEN MOTOR VEHICLE, SPECIALLY DESIGNED FOR USE IN DIFFICULT TERRAIN AND IS CAPABLE OF DELIVERING SUFFICIENT POWER TO TOW ATTACHED EQUIPMENT. THE ATV IS EQUIPPED WITH: A SINGLE SEAT ACCOMODATING THE DRIVER ONLY. ALL WHEEL DRIVE (6X6). TYRES WITH A DEEP TREAD DESIGN FOR OFF ROAD USE. HYDRAULIC BRAKES ON THE FRONT AND REAR WHEELS. FRONT/REAR RACKING (FRONT RACK CAPACITY 45 KG AND CARGO BOX CAPACITY 363 KG). FITTED WITH A STANDARD TOWING HITCH. HAS ACKERMAN STEERING, CONTROLLED BY A HANDLEBAR. INTEGRATED FRONT STORAGE BOX. HIGH/LOW GEARING, WITH AUTOMATIC CLUTCH MECHANISM AND A REVERSE GEAR. HAS A PERMANENTLY ATTACHED FRONT WINCH WITH A 2500 LBS (APPROX 1,134 KG) CAPACITY, SUITABLE FOR HAULING LOGS. THE ATV IS DRIVEN BY SHAFT DRIVE AND HAS A 4 STROKE LIQUID COOLED SINGLE CYLINDER ENGINE CAPACITY OF 760 CC AND A POWER OF 41 KW. IT HAS A DRY WEIGHT OF 481 KG, AND AN UNBRAKED TRAILER TOWING CAPACITY OF 965 KG. DIMENSIONS 285 X 122 X 122 CMS.

THIS IS CLASSIFIED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIR) GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8701 - TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 870190 - OTHER. CN CODE 870190 25 - NEW, OF AN ENGINE POWER EXCEEDING 37 KW BUT NOT EXCEEDING 59 KW. ALSO CLASSIFIED IN ACCORDANCE WITH: NOTE 2 TO CHAPTER 87. FOR THE PURPOSES OF THIS CHAPTER, 'TRACTORS' MEANS VEHICLES CONSTRUCTED ESSENTIALLY FOR HAULING OR PUSHING ANOTHER VEHICLE, APPLIANCE OR LOAD, WHETHER OR NOT THEY CONTAIN SUBSIDIARY PROVISION FOR THE TRANSPORT, IN CONNECTION WITH THE MAIN USE OF THE TRACTOR, OF TOOLS, SEEDS, FERTILISERS OR OTHER GOODS. EUROPEAN COURT JUDEGEMENTS KAWASAKI EC JUDGEMENT C-15/05, COMMISSION REGULATION (EC) NO 1051/2009 (1)