THE PRODUCT IS A POWER WHEEL. THE POWER WHEEL WHICH CONSISTS OF A STEEL HUB AND A POLYURETHANE MOULDED TYRE. IT HAS BEEN DESIGNED AND USED ONLY FOR USE WITH A MILITARY PRODUCT WHICH ATTACHES TO ARMOURED VEHICLES AND PROTECTS VEHICLES FROM THE EFFECTS OF VICTIM OPERATED IEDS BY APPLYING PRESSURE TO THE GROUND AHEAD OF THE HOST VEHICLE TO DETONATE THREATS BEFORE THE VEHICLE AND ITS CREW REACH THEM.

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 8479 - MACHINES AND MECHANICAL APPLIANCES HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 847990 - PARTS. CN CODE 84799080 - OTHER THAN CAST IRON OR CAST STEEL; OTHER THAN FOR USE IN CIVIL AIRCRAFT. TARIC CODE 8479908099 - OTHER THAN ELSEWHERE SPECIFIED