THIS 1985 RENAULT 5 R5 TURBO 2 IS CLASSIFIED TO COMMODITY CODE 8703229000 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIR)
GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8703
GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL.
HARMONISED SYSTEM EXPLANATORY NOTES
HEADING 8703 (1) MOTOR CARS (E.G., LIMOUSINES, TAXIS, SPORTS CARS AND RACING CARS).
COMBINED NOMENCLATURE EXPLANATORY NOTES
MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS.
EXCLUSIONS/INCLUSIONS
EXCLUDED FROM HEADING 9705 AS THE VEHICLE IS LESS THAN 30 YEARS OLD AND THEREFORE FAILS TO MEET THE TERMS OF THE COMBINED NOMENCLATURE EXPLANATORY NOTES TO THIS HEADING. COMBINED NOMENCLATURE EXPLANATORY NOTES TO HEADING 9705
1. THIS HEADING INCLUDES MOTOR VEHICLES WHICH ARE:
IN THEIR ORIGINAL STATE, WITHOUT SUBSTANTIAL CHANGES TO THE CHASSIS, STEERING OR BRAKING SYSTEM, ENGINE, ETC.,
AT LEAST 30 YEARS OLD, AND
OF A MODEL OR TYPE WHICH IS NO LONGER IN PRODUCTION.
HOWEVER, MOTOR VEHICLES ARE DEEMED NOT TO BE OF HISTORICAL OR ETHNOGRAPHICAL INTEREST AND ARE EXCLUDED FROM THIS HEADING WHEN THE COMPETENT AUTHORITIES ESTABLISH THAT THE MOTOR VEHICLES ARE NOT LIABLE TO EVIDENCE A SIGNIFICANT STEP IN THE EVOLUTION OF HUMAN ACHIEVEMENTS OR ILLUSTRATE A PERIOD OF THAT EVOLUTION.
SUCH VEHICLES MUST ALSO POSSESS THE REQUISITE CHARACTERISTICS FOR INCLUSION IN A COLLECTION BY:
BEING RELATIVELY RARE,
NOT BEING NORMALLY USED FOR THEIR ORIGINAL PURPOSE,
BEING THE SUBJECT OF SPECIAL TRANSACTIONS OUTSIDE THE NORMAL TRADE IN SIMILAR UTILITY ARTICLES, AND BEING OF GREATER VALUE.