A THREE-WHEELED CYCLE HAVING PEDAL AND CHAIN DRIVE TO THE REAR WHEELS. WHEEL SIZE 16 INCH FRONT AND 20 INCH REAR. HAVING A SQUARE TUBE, HEAVY DUTY MAIN FRAME SUPPLYING RUGGED PERFORMANCE. WITH CHROME CHOPPER HANDLEBARS AND EXTENDING FRONT STRUTS. FRONT WHEEL BAND BRAKE AND REAR WHEEL COASTER BRAKE. QUICK RELEASE, FULLY ADJUSTABLE WESTERN-STYLE SEAT WITH CONTOURED BACK SUPPORT.

CLASSIFICATION IS DETERMINED BYTHE TERMS OF GIR 1 AND BY THE TEXT OF HEADING 8712 AND SUB HEADING 871200 CN CODE 87120080. HSEN TO 8712 ALSO REFERS.