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 8427 FOR FORK-LIFT TRUCKS; OTHER WORKS TRUCKS FITTED WITH LIFTING OR HANDLING EQUIPMENT
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 8427 90 FOR OTHER TRUCKS
TARIC 84279000 90 FOR OTHER THAN HAND PALLET TRUCKS
ALSO CLASSIFIED IN ACCORDANCE WITH:-
HARMONISED SYSTEM EXPLANATORY NOTE (B)(2) TO HEADING 8427
EC REG 684/2008