A NEW MULTIPURPOSE UTILITY VEHICLE, HAVING AN OPEN CABIN WITH TWO SEATS. IT HAS A STURDY STEEL FLAT CARGO BED WITH A TIPPING BODY INCORPORATING A COLLAPSIBLE TAILGATE. THE CARGO BED HAS A CAPCITY OF 0.46 m3, APPROXIMATELY 272 KG. IT HAS A 675 cm3 PETROL INTERNAL COMBUSTION ENGINE. THE VEHICLE IS SUITABLE FOR USE IN ROUGH-TERRAIN AND HAS EARTH MOVING TYRES AND FRONT/REAR HYDRAULIC DISC BRAKES WITH HIGH CAPACITY. IT HAS A TOWING CAPACITY ON LEVEL TERRAIN OF 454 KG. APPROX DIMENSIONS:1,525 MM W X 2,847 MM L X 1,108 MM H. APPROX NET WEIGHT (INCLUDING FLUIDS) 508 KG.

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 870431 91 - OTHER THAN SPECIALLY DESIGNED FOR THE TRANSPORT OF HIGHLY RADIOACTIVE MATERIALS: WITH ENGINES OF A CYLINDER CAPACITY NOT EXCEEDING 2800 CM3: NEW ALSO CLASSIFIED IN ACCORDANCE WITH:- COMMISSION IMPLEMENTING REGULATION (EU) 2015/221 HS COMPENDIUM OF CLASSIFICATION OPINIONS 3. TO SUBHEADING 8704.31 HARMONIZED SYSTEM EXPLANATORY NOTES TO HEADING 8704 COMBINED NOMENCLATURE EXPLANATORY NOTES (CNEN) TO HEADING 8704