CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIRS):
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8703 MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 870324 OTHER VEHICLES, WITH ONLY SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE; OF A CYLINDER CAPACITY EXCEEDING 3,000 CM³
CN CODE 87032490 USED.
ALSO CLASSIFIED IN ACCORDANCE WITH:-
HSENS TO HEADING 8703 (2) (A) REFERS
CNENS TO 8703 21 TO 8703 24 90 1ST PARAGRAPH REFERS