A CLOSED-DIE FORGED STEEL TOWBALL. USED IN CONJUNCTION WITH AND IN THE MANUFACTURE OF A TOWING VEHICLE'S TOWBAR. A TOWBAR IS A TOWING VEHICLE'S TRAILER HITCH POINT, MOUNTED AT THE REAR OF THE TOWING VEHICLE. MAIN APPLICATIONS ARE PASSENGER CARS OR LIGHT COMMERCIAL VANS, FOR EXAMPLE. THE TOWING COUPLING FITTED TO THE FRONT OF A TRAILER OR CARAVAN IS ATTACHED TO THE FORGED STEEL TOWBALL, IN ORDER FOR THE TRAILER OR CARAVAN TO BE TOWED.

CLASSIFICATION IS 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 8708 - PARTS AND ACCESSORIES OF MOTOR VEHICLES OF HEADING NOS, 8701 TO 8705. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL, 870899 - OTHER THAN ELSEWHERE SPECIFIED IN THIS HEADING CN CODE: 87089997 - OTHER THAN CLOSED DIE FORGED STEEL. ALSO CLASSIFIED IN ACCORDANCE WITH :- HARMONISED SYSTEM EXPLANATORY NOTES (HSEN'S) TO HEADING 8708