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 - 8704 MOTOR VEHICLES FOR THE TRANSPORT OF GOODS
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 8704 31 - OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE: OF A GROSS VEHICLE WEIGHT NOT EXCEEDING 5 TONNES
CN CODE 8704 31 39 - OTHER THAN SPECIALLY DESIGNED FOR THE TRANSPORT OF HIGHLY RADIOACTIVE MATERIAL: WITH ENGINES OF A CYLINDER CAPACITY EXCEEDING 2 800 CM3 : USED
ALSO CLASSIFIED IN ACCORDANCE WITH:
HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) TO HEADING 87.04
COMBINED NOMENCLATURE EXPLANATORY NOTE (CNEN) (1) TO HEADING 8703