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 8701 - TRACTORS (OTHER THAN TRACTORS OF HEADING 8709).
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 870190 - OTHER; AGRICULTURAL TRACTORS (EXCLUDING PEDESTRIAN-CONTROLLED TRACTORS) AND FORESTRY TRACTORS, WHEELED.
CN CODE 87019090 - OTHER THAN AGRICULTURAL TRACTORS
ALSO CLASSIFIED IN ACCORDANCE WITH:
ECJ - C-495/03
EC REGULATION 1231/2007 REFERS.