RIDE ON LAWN MOWER. PRODUCT COMPRISES OF A SELF-PROPELLED ENGINE DRIVEN LAWN MOWER. IT IS MOUNTED WITH THE CUTTING DEVICE ROTATING IN A HORIZONTAL PLANE. IT INCLUDES A SEAT. FEATURES INCLUDE 33.5 HP CATERPILLAR THREE CYLINDER LIQUID COOLED DIESEL ENGINE, TWO STAGE INDUSTRIAL AIR CLEANER, ADJUSTABLE CUTTING HEIGHT AND FOUR WHEEL SUSPENSION SYSTEM. SPEED 19KM PER HOUR.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8433: HARVESTING OR THRESHING MACHINERY, INCLUDING STRAW OR FODDER BALERS; GRASS OR HAY MOWERS; MACHINES FOR CLEANING, SORTING OR GRADING EGGS, FRUIT OR OTHER AGRICULTURAL PRODUCE, OTHER THAN MACHINERY OF HEADING NO: 8437 GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL: 843311: MOWERS FOR LAWNS, PARKS OR SPORTS GROUNDS; POWERED WITH THE CUTTING DEVICE ROTATING IN A HORIZONTAL PLANE. CN CODE 84331151: SELF-PROPELLED; WITH A SEAT. ALSO CLASSIFIED IN ACCORDANCE WITH:- HSEN NOTE (A) (I) AND SECOND FROM LAST PARAGRAPH OF NOTE (A) TO HEADING 8433.