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 8711 FOR MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; SIDE-CARS
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 871190 FOR OTHER THAN ELSEWHERE SPECIFIED IN THIS SUBHEADING
CN CODE 87119090 FOR OTHER THAN CYCLES, WITH AN AUXILIARY ELECTRIC MOTOR WITH A CONTINUOUS RATED POWER NOT EXCEEDING 250 WATTS
ALSO CLASSIFIED IN ACCORDANCE WITH
HARMONISED SYSTEM EXPLANATORY NOTE (HSEN) TO 8711
PRINCIPLES OF CLASSIFICATION OPINION 8711.90 PAGE XVII/11