A NEW ALL TERRAIN VEHICLE (ATV). WITH A SINGLE CYLINDER PETROL ENGINE HAVING A POWER OUTPUT OF 14.8KW. THE VEHICLE HAS A SINGLE SEAT. HAS ACKERMAN PRINCIPLE STEERING CONTROLLED BY HANDLEBARS. THE ATV HAS BRAKES ON ALL FOUR WHEELS. IT IS POWERED BY AN AUTOMATIC CLUTCH WITH FORWARD AND REVERSE GEARS AND HIGH AND LOW RATIO GEARS FOR SLOW USE IN DIFFICULT TERRAIN. BOTH THE FRONT AND REAR WHEELS ARE DRIVEN BY INDEPEDENT SHAFTS. THE TYRES FITTED ARE SUITABLE FOR HEAVY OFF ROAD USAGE. THE VEHICLE IS FITTED WITH A TOW HITCH AND 3500 LB ELECTRIC WINCH AS STANDARD FEATURES. THE VEHICLE HAS AN UNBRAKED TOWING CAPACITY OF 843KG AND A NET WEIGHT OF 345KG.

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 870191 OTHER, OF AN ENGINE POWER NOT EXCEEDING 18 KW CN CODE 87019110 AGRICULTURAL TRACTORS AND FORESTRY TRACTORS, WHEELED. ALSO CLASSIFIED IN ACCORDANCE WITH:- CNEN FOR 8701 90 11 TO 8701 90 90 EC REGULATION 1051/2009 ECJ KAWASAKI JUDGEMENT (C-91/15)