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 8708 PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS NOS 8701 TO 8705.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 870899 OTHER THAN ELSEWHERE SPECIFIED WITHIN THIS SUBHEADING.
CN CODE 87089910 FOR THE INDUSTRIAL ASSEMBLY OF: PEDESTRIAN-CONTROLLED TRACTORS OF SUBHEADING 8701 10; VEHICLES OF HEADING 8703; VEHICLES OF HEADING 8704 WITH EITHER A COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) OF A CYLINDER CAPACITY NOT EXCEEDING 2 500 CM3 OR WITH A SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY NOT EXCEEDING 2 800 CM3; VEHICLES OF HEADING 8705
ALSO CLASSIFIED IN ACCORDANCE WITH THE HARMONISED SYSTEM EXPLANATORY NOTES (HSENS)
HSENS TO HEADING 8708 NOTE (L) REFERS TO ACCELERATOR PEDALS.