A NEW HEAVY DUTY ALL TERRAIN VEHICLE (ATV) WITH A 420CC AIR-COOLED, WET-SUMP, LONGITUDINALLY MOUNTED OHV 4-STROKE SINGLE CYLINDER PETROL ENGINE. THE VEHICLE IS DESIGNED TO TRAVEL PRIMARILY ON UNPAVED SURFACES AND TO PULL OR PUSH OTHER VEHICLES, APPLIANCES OR LOADS. IT HAS A SINGLE SEAT FOR THE DRIVER. TRAILER HITCH AS STANDARD. STEERED BY A HANDLEBAR WITH TWO GRIPS INCORPORATING THE CONTROLS. TWO AND FOUR WHEEL DRIVE. FIVE FORWARD GEARS PLUS REVERSE, AUTO CLUTCH WITH MANUAL SHIFT. DUAL HYDRAULIC FRONT DISK BRAKES AND SINGLE HYDRAULIC REAR DISK BRAKE. DRY WEIGHT 265KG. CONFIRMED THAT HAS A TOWING CAPACITY OF A NON-BRAKED TRAILER OF TWICE ITS DRY WEIGHT OR MORE (BY CERTIFICATE RE AUTHORITY).

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 8701TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 870190 OTHER THAN AGRICULTURAL TRACTORS, (EXCLUDING PEDESTRIAN-CONTROLLED TRACTORS) AND FORESTRY TRACTORS, WHEELED. NEW CN CODE 87019020 OF AN ENGINE POWER EXCEEDING 18 KW BUT NOT EXCEDING 37 KW ALSO CLASSIFIED IN ACCORDANCE WITH:- COMBINED NOMENCLATURE EXPLANATORY NOTES (CNEN) FOR 8701 90 11 TO 8701 90 90 COMMISSION REGULATION (EC) NO 1051/2009 ECJ KAWASAKI JUDGEMENT (C-91/15)