WHEEL ASSEMBLIES FOR USE ON TRAILERS WHICH ARE USED WITH OFF HIGHWAY AND AGRICULTURAL VEHICLES. THE TYRES ARE MADE FROM RUBBER WITH STEEL RIMS. THESE ARE FITTED TO OEM AGRICULTURAL AND MINING EQUIPMENT AND ARE NOT USED ON TRACTORS. THEY ARE FITTED TO EQUIPMENT WHICH IS USED OFF HIGHWAY FOR USE IN MINING QUARRIES, FARMS AND CONSTRUCTION SITES THEIR MAXIMUM SPEED RATING IS 40KPH.

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 8716 - TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 871690 - PARTS NOTE 3 TO SECTION XVII HSENS TO 8716 NOTE (A) (b) AND PARTS NOTE (4)