THE TRACTOR UNIT IS A MACHINE WITH MULTIPLE FUNCTIONS. GENERATING HYDRAULIC POWER IS USED FOR THE TRANSMISSION. HAS A LOADER AND OTHER HYDRAULIC FUNCTIONS, TOWING TRAILER WHICH IS LOADED WITH LOGS FROM THE LOGGING OPERATION, TO ROADSIDE. THIS UNIT INCLUDES THE FOLLOWING COMPONENTS: FRONT AND REAR FRAME, BOGIE AXEL, WHEELS, ENTRANCE LADDER AND PLATFORM, HOOD GUARD, ENGINE HOOD, OPERATOR CAB, HYDRAULIC/ ADBLU/ DIESEL TANK, TANK HOOD, SERVICE LADDER TANK, HYDRAULIC CONTROL VALVES, HYDRAULIC CAB SUSPENSION, DIESEL ENGINE (6-CYLINDER WITH MAX POWER 210KW), 24V BATTERIES, DIESEL HEATER, FIRE SUPPRESSION SYSTEM, PUMP (WORKING HYDRAULICS), PUMP (WORKING HYDROSTATIC SYSTEM), MOTOR (HYDRAULIC SYSTEM), GEARBOX, WORKING & TRANSPORT LIGHTS, DRIVE SHAFTS, ARTICULATION CONTROL CYLINDERS. THE WHEELS ARE REMOVED FOR TRANSPORTATION PURPOSES BUT PRESENTED WITH THE UNIT. POST IMPORTATION, THE UNIT IS ASSEMBLED WITH THE REAR SECTION TO FORM A FINISHED FORWARDER. THE FRONT AND REAR UNITS ARE PRESENTED SEPARATELY FOR CUSTOMS PURPOSES. THIS BTI ONLY CONCERNS THE FRONT TRACTOR UNIT NOT THE TRAILER WHICH IS USUALLY USED TO LOAD LOGS.

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 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 870995 OTHER OF AN ENGINE POWER, EXCEEDING 130KW. CN CODE 87019510 AGRICULTURAL TRACTORS AND FORESTRY TRACTORS, WHEELED ALSO CLASSIFIED IN ACCORDANCE WITH: GENERAL NOTE 2 TO CHAPTER 87 HSEN'S TO 8701 CNEN'S TO 87019050