A MANUAL WHEEL LIFT ASSIST TOOL/HOIST. THE PRODUCT IS SPECIFICALLY DESIGNED TO LIFT A SPARE WHEEL FROM A VEHICLE'S BOOT SPACE, WHICH CAN WEIGH BETWEEN 40KG AND 60 KG, DEPENDING ON THE SIZE OF THE SPARE WHEEL. THE LIFTING HOIST WHEN ATTACHED TO A WHEEL, REDUCES THE LIFTING FORCE REQUIRED AND ENABLES A SAFE REMOVAL OF THE SPARE WHEEL. THE PRODUCT CONSISTS OF A LIFTING PLATE OF MILD STEEL, ALSO A BLACK LIFTING STRAP, WHICH IS 25MM IN LENGTH AND IS MADE OF POLYPROPYLENE (PP), A STEEL HOOK COVERED IN SPONGE RUBBER AND LIFTING RINGS (PULLEY TACKLE MECHANISM) WHICH IS MADE OF C20 STEEL AND ZINC PLATED FOR HOOKING SECURELY ONTO THE CENTRE OF THE SPARE WHEEL IN PREPARATION FOR LIFTING THE SPARE WHEEL FROM THE BOOT SPACE. THE PRODUCT IS AN ACCESSORY WITHIN THE BOOT SPACE OF A VEHICLE.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8425 - PULLEY TACKLE AND HOISTS OTHER THAN SKIP HOISTS; WINCHES AND CAPSTANS; JACKS. GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 842519 - PULLEY TACKLE AND HOISTS OTHER THAN SKIP HOISTS OR HOISTS OF A KIND USED FOR RAISING VEHICLES, OTHER THAN WINCHES; CAPSTANS. OTHER THAN POWERED BY ELECTRIC MOTOR. ALSO CLASSIFIED IN ACCORDANCE WITH: HARMONISED SYSTEM EXPLANATORY NOTE (HSEN'S) NOTE (I) (1) TO 8425