A REAR DRUM BRAKE SHOE ASSEMBLY. FOR A MOTOR VEHICLE. CONSISTS OF OUTER ROTATING DRUM AND INNER BACKING PLATE AND COMPLETE WITH ALL ITS COMPONENTS (SUCH AS SHOES, HYDRAULIC CYLINDER, SPRINGS, ADJUSTER AND PARKING BRAKE ITEMS, ETC).

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY THE PRODUCT BY THE TERMS OF HEADING 8708 PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADING NOS 8701 TO 8705 GIR 6 HAS BEEN USED TO CLASSIFY THIS PRODUCT TO SUBHEADING LEVEL. 870830 - BRAKES AND SERVO-BRAKES; PARTS THEREOF; OTHER THAN FOR INDUSTRIAL ASSEMBLY CN CODE 87083099 OTHER THAN ELSEWHERE SPECIFIED WITHIN THIS HEADING. ALSO CLASSIFIED IN ACCORDANCE WITH:- THE HSEN NOTE (H) TO HEADING 8708