CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIRS):
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8703: 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
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 8703 24: OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE; OF A CYLINDER CAPACITY EXCEEDING 3,000 CM³
CN CODE 8703 24 90: USED.
ALSO CLASSIFIED IN ACCORDANCE WITH:
HSENs to 8703
THIS VEHICLE DOES NOT MEET THE TERMS OF THE ADDITIONAL NOTE 1 TO HEADING 9705 FOR THE FOLLOWING REASONS:
- IT IS LESS THAN 30 YEARS OLD;
- IT IS TO BE USED FOR ITS ORIGINAL PURPOSE (AS A SPORTS CAR);
- IT HAS NOT BEEN USED IN THE COURSE OF AN HISTORIC EVENT;
- IT HAS NOT BEEN OWNED BY ANYONE FAMOUS; AND
- IT IS NOT A MOTOR RACING VEHICLE, WHICH CAN BE PROVED TO BE DESIGNED, BUILT AND USED SOLELY FOR COMPETITION AND HAVE ACHIEVED SIGNIFICANT SPORTING SUCCESS AT PRESTIGIOUS NATIONAL OR INTERNATIONAL EVENTS.