A SO-CALLED HOVERCART ACCESSORY TO A HOVERBOARD. THE ARTICLE IS MADE FROM ALUMINIUM AND SITS ON TOP OF A HOVERBOARD (NOT THE SUBJECT OF THIS BTI). THE ARTICLE HAS A SEAT WITH A BACK AND TWO LEVERS WHICH CONTROL THE TILT OF THE HOVERBOARD WHICH THEREFORE CONTROLS THE DIRECTION OF THIS HOVERCART. EXTENDED FROM THE SEAT IS A LONG BEAM WITH A FOOTREST FOR THE USERS FEET. ATTACHED TO THIS LONG BEAM IS A SINGLE FRONT WHEEL WHICH MOVES IN ACCORDANCE WITH THE MOVEMENT OF THE HOVERCART. WITH THIS ATTACHMENT A HOVERBOARD CAN BE USED AS A SO-CALLED GO-KART.

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 8714: PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711 TO 8713. GIR 6 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF SUBHEADING 871410: OF MOTORCYCLES. CN CODE 87141090: OTHER THAN ELSEWHERE SPECIFIED IN THIS SUBHEADING. TARIC CODE: 8714109090 OTHER THAN ELSEWHERE SPECIFIED IN THIS SUBHEADING. ALSO CLASSIFIED IN ACCORDANCE WITH: CHAPTER 95 NOTE (N) REFERS. HSENS TO HEADING 8714 REFER. WCO OPINION XVII/11 REFERS.