THE PORSCHE 911 CARRERA RSR LM74 RACE CAR IS CLASSIFIED TO COMMODITY CODE 9705000090, IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (G.I.R.)
G.I.R. 1 HAS BEEN USED TO CLASSIFY THE PORSCHE 911 CARRERA RSR LM74 RACE CAR BY THE TERMS OF HEADING 9705, AND ANY RELEVANT SECTION AND CHAPTER NOTES.
G.I.R. 6 HAS BEEN USED TO CLASSIFY TO SUBHEADING LEVEL.
GENERAL CHAPTER NOTE TO CHAPTER 97
NOTE (C): THIS CHAPTER COVERS COLLECTIONS AND COLLECTORS' PIECES OF ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, HISTORICAL, ARCHAEOLOGICAL, PALAENTOLOGICAL, ETHNOGRAPHIC, OR NUMISMATIC INTEREST (HEADING 97.05). IN THIS CASE, THE PORSCHE 911 CARRERA RSR LM74 RACE CAR IS REGARDED AS BEING CLASSIFIED TO HEADING 9705 BY VIRTUE AS BEING AN ARTICLE OF HISTORIC INTEREST.
COMMISSION EXPLANATORY NOTES, CNEN, 2009/C 272/02, OF 13/11/2009, ALSO REFERS.