THE PRODUCT IS AHEAVY LIFTING CRANE AND BARGE, WEIGHING 1000 TONNES. IT IS TO BE USED IN THE CONSTRUCTION OF A BRIDGE. IT IS PRIMARILLY MADE OF STEEL AND IS 80 METRES IN LENGTH, 30 METRES WIDE AND 5.5 METRES IN DEPTH. THE CRANE WHEN ERECT WILL BE 95 METRES IN HEIGHT. IT IS UN-MANNED, BUT WIL BE A REGISTERED VESSEL. IT IS NOT SELF-PROPELLING AND REQUIRES TO BE PUSHED OR PULLED BY ANOTHER VESSEL.

THE HEAVY LIFTING CRANE AND BARGE IS CLASSIFIED TO COMMODITY CODE 8905909000 IN ACCORDANCE WITH THE FOLLOWING : GENERAL INTERPRETATIVE RULES (GIRs) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 89.05. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. HARMONISED SYSTEM EXPLANATORY NOTES (HSENs) THE HSENs TO HEADING 89.05 STATES : THIS HEADING COVERS : "(A) LIGHT-VESSELS, FIRE-FLOATS, DREDGERS, FLOATING CRANES, AND OTHER VESSELS THE NAVIGABILITY OF WHICH IS SUBSIDIARY TO THEIR MAIN FUNCTION. THESE NORMALLY PERFORM THEIR MAIN FUNCTION IN A STATIONARY POSITION. THEY INCLUDE : LIGHT-VESSELS; DRILL-SHIPS; FIRE-FLOATS; DREDGERS OF ALL KINDS (E.G., GRAB OR SUCTION DREDGERS); SALVAGE SHIPS FOR THE RECOVERY OF SUNKEN VESSELS; PERMANENTLY MOORED AIR-SEA RESCUE FLOATS; BATHYSCAPHES; PONTOONS FITTED WITH LIFTING OR HANDLING MACHINES (E.G., DERRICKS, CRANES, GRAIN ELEVATORS) AND PONTOONS CLEARLY DESIGNED TO SERVE AS A BASE FOR THESE MACHINES."