AN ALL-TERRAIN VEHICLE (ATV) HAVING THE FOLLOWING CHARACTERISTICS: A SINGLE SEAT ACCOMODATING THE DRIVER ONLY ACKERMAN STEERING CONTROLLED BY A HANDLEBAR WITH TWO GRIPS HYDRAULIC FRONT AND REAR BRAKES AN AUTOMATIC C.V.T. CLUTCH HIGH,LOW, NEUTRAL, REVERSE AND PARK GEARBOX TRANSMISSION A 760 CC 4 STROKE SINGLE CYLINDER, LIQUID COOLED ENGINE (41 KW) TRANSMISSION OF POWER TO WHEELS BY SHAFT (FRONT/REAR) DEEP TREAD TYRES SUITABLE FOR ROUGH TERRAIN A TOWING HITCH - THE UNBRAKED TRAILER TOWING CAPACITY IS 965 KG OTHER FEATURES INCLUDE: FRONT/REAR RACKING AND CARGO BOX (FRONT RACK CAPACITY 45 KG, CARGO BOX CAPACITY 363 KG) AND INTEGRATED STORAGE BOX. IT HAS A PERMANENTLY INSTALLED FRONT WINCH WITH A 2500 LBS CAPACITY DIMENSIONS: 285 CM L, 122 CM W, 122 CM H DRY WEIGHT: 481 KG

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 FOR TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 870190 FOR OTHER THAN ELSEWHERE SPECIFIED IN THIS HEADING CN CODE 870190 25 FOR AGRICULTURAL TRACTORS (EXCLUDING PEDESTRIAN-CONTROLLED TRACTORS) AND FORESTRY TRACTORS, WHEELED NEW, OF AN ENGINE POWER EXCEEDING 37 KW BUT NOT EXCEEDING 59 KW ALSO CLASSIFIED IN ACCORDANCE WITH:- NOTE 2 TO CHAPTER 87 COMMISSION REGULATION (EC) NO 1051/2009 COMBINED NOMENCLATURE EXPLANATORY NOTES (CNEN) TO 8701 90 11 TO 8701 90 90