A 1993 FERRARI F40LM SPORTS CAR, IN ORIGINAL CONDITION. THE VEHICLE IS PAINTED RED AND HAS TWO SEATS. IT HAS A 2936CC DOHC TWIN TURBO CHARGED V8 ENGINE, 5-SPEED MANUAL TRANSMISSION, 4-WHEEL INDEPENDENT SUSPENSION AND 4-WHEEL DISC BRAKES. IT IS A LEFT-HAND DRIVE. ONLY 19 OF THIS TYPE OF VEHICLE WERE BUILT.

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 8703 - MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 8703 23 - OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE: OF A CYLINDER CAPACITY EXCEEDING 1 500 CM3 BUT NOT EXCEEDING 3 000 CM3 CN CODE 870323 90 - USED ALSO CLASSIFIED IN ACCORDANCE WITH:- ADDITIONAL NOTE 1 TO CHAPTER 97 HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) TO HEADING 8703