A NEW SIX WHEELED MULTIPURPOSE UTILITY VEHICLE WITH AN OPEN CABIN HAVING TWO SEATS (INCLUDING THE DRIVER). IT HAS A FLAT CARGO BED CONSTRUCTED OF STEEL THAT HAS A CAPACITY OF 0.46 m3 OR, APPROXIMATELY 544 KG. IT HAS A TIPPING BODY INCORPORATING COLLAPSIBLE TAILGATE. THE VEHICLE HAS A DIESEL INTERNAL COMBUSTION ENGINE OF A CYLINDER CAPACITY OF 854 cm3. THE VEHICLE HAS A LIMITED SPEED OF 32 KM/H. IT IS SUITABLE FOR OFF ROAD USE, IN ROUGH TERRAIN. IT IS EQUIPPED WITH EARTH MOVING TYRES AND WET DISC IN TRANSAXLE BRAKES WITH HIGH CAPACITY. IT HAS A TOWING CAPACITY ON LEVEL TERRAIN OF 726 KG. APPROXIMATE DIMENSIONS 1,525 MM W X 2,754 MM L X 1,108 MM H. APPROXIMATE NET WEIGHT (INCLUDING FLUIDS) 630 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 21 - OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL): OF A GROSS VEHICLE WEIGHT NOT EXCEEDING 5 TONNES CN CODE 870421 91 - OTHER THAN SPECIALLY DESIGNED FOR THE TRANSPORT OF HIGHLY RADIOACTIVE MATERIALS: WITH ENGINES OF A CYLINDER CAPACITY NOT EXCEEDING 2 500 cm3: NEW ALSO CLASSIFIED IN ACCORDANCE WITH:- COMMISSION IMPLEMENTING REGULATION (EU) 2015/221 HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) TO HEADING 8704 COMBINED NOMENCLATURE EXPLANATORY NOTES (CNEN) TO HEADING 8704