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 8703- MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 870324 - OTHER VEHICLES, WITH ONLY SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE; OF A CYLINDER CAPACITY EXCEEDING 3,000 CM3
CN CODE 87032490 - USED
ALSO CLASSIFIED IN ACCORDANCE WITH:
HARMONISED SYSTEM EXPLANATORY NOTES (HSEN)S NOTE 2(A) TO HEADING 87.03
CNEN 8703 PARAGRAPH 1