A NEW MULTIPURPOSE UTILITY VEHICLE, HAVING AN OPEN CABIN WITH TWO SEATS (INCLUDING THE DRIVER). IT HAS A STURDY STEEL FLAT CARGO BED WITH A TIPPING BODY INCORPORATING A COLLAPSIBLE TAILGATE. THE CARGO BED HAS A CAPACITY OF 0.46 m3, OR APPROXIMATELY 227 KG. IT IS POWERED BY AN ELECTRIC MOTOR. THE VEHICLE IS SUITABLE FOR USE IN ROUGH-TERRAIN AND HAS EARTH MOVING TYRES AND SELF ADJUSTING REAR DRUM BRAKES WITH HIGH CAPACITY. IT HAS A TOWING CAPACITY ON LEVEL TERRAIN OF 273 KG. THE VEHICLE HAS A LIMITED SPEED OF 24 KM/H. APPROX DIMENSIONS:1,525 MM W X 2,728 MM L X 1,130 MM H. APPROX NET WEIGHT (INCLUDING FLUIDS) 667 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 8704 - MOTOR VEHICLES FOR THE TRANSPORT OF GOODS GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 8704 90 OTHER THAN ELSEWHERE SPECIFIED IN THIS HEADING ALSO CLASSIFIED IN ACCORDANCE WITH:- COMMISSION IMPLEMENTING REGULATION (EU) 2015/221 HS COMPENDIUM OF CLASSIFICATION OPINIONS 1. TO SUBHEADING 8704.90 HARMONIZED SYSTEM EXPLANATORY NOTES TO HEADING 8704 COMBINED NOMENCLATURE EXPLANATORY NOTES (CNEN) TO HEADING 8704