THIS 1970 AMERICAN FIRE ENGINE LADDER TRUCK IS CLASSIFIED TO COMMODITY CODE 9705000090 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIR)
GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 9705 AND ANY RELEVANT SECTION OR CHAPTER NOTES.
COMBINED NOMENCLATURE EXPLANATORY NOTES
9705 00 00 COLLECTIONS AND COLLECTORS' PIECES OF ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, HISTORICAL, ARCHAEOLOGICAL, PALAEONTOLOGICAL, ETHNOGRAPHIC OR NUMISMATIC INTEREST.
THE EXISTING TEXT IS REPLACED BY THE FOLLOWING:
'1. THIS HEADING INCLUDES MOTOR VEHICLES WHICH ARE:
- IN THEIR ORIGINAL STATE, WITHOUT SUBSTANTIAL CHANGES TO THE CHASSIS, STEERING OR BRAKING SYSTEM, ENGINE, ETC.,
- AT LEAST 30 YEARS OLD, AND
- OF A MODEL OR TYPE WHICH IS NO LONGER IN PRODUCTION.
HOWEVER, MOTOR VEHICLES ARE DEEMED NOT TO BE OF HISTORICAL OR ETHNOGRAPHICAL INTEREST AND ARE EXCLUDED FROM THIS HEADING WHEN THE COMPETENT AUTHORITIES ESTABLISH THAT THE MOTOR VEHICLES ARE NOT LIABLE TO EVIDENCE A SIGNIFICANT STEP IN THE EVOLUTION OF HUMAN ACHIEVEMENTS OR ILLUSTRATE A PERIOD OF THAT EVOLUTION.
SUCH VEHICLES MUST ALSO POSSESS THE REQUISITE CHARACTERISTICS FOR INCLUSION IN A COLLECTION BY:
- BEING RELATIVELY RARE,
- NOT BEING NORMALLY USED FOR THEIR ORIGINAL PURPOSE,
- BEING THE SUBJECT OF SPECIAL TRANSACTIONS OUTSIDE THE NORMAL TRADE IN SIMILAR UTILITY ARTICLES, AND
- BEING OF GREATER VALUE.