MOTORCYCLE LIFT.THIS LIFT IS USED TO RAISE AND LOWER A MOTORCYCLE BY A HAND CRANKTHE MOTORCYCLE CAN BE RAISED TO A HEIGHT OF 19 INCHES OFF THE GROUND.A FRICTION DISC HELPS TO HOLD THE LIFT IN PLACE AND WHEELS ON THE LIFT ALLOW IT TO BE ROLLED INTO STORAGE, EASILY.

THIS MOTORCYCLE LIFT IS CLASSIFIED TO COMMODITY CODE 8425490090 IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIR) GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8425 . GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. HARMONISED SYSTEM EXPLANATORY NOTES PARAGRAPH 1 TO HEADING 8425 OF THE HSENS -FIRST SENTENCE STATES- "THIS HEADING COVERS SIMPLE LIFTING OR HANDLING EQUIPMENT". NOTE (lll) TO HEADING 8425 FIRST SENTENCE- " JACKS ARE DESIGNED TO RAISE HEAVY LOADS THROUGH SHORT DISTANCES" EXCLUSIONS/INCLUSIONS EXCLUDED FROM HEADING 8428, "OTHER LIFTING AND HANDLING MACHINERY" THE PRODUCT MEETS THE TERMS OF HEADING 8425 WHICH IS MORE SPECIFIC BECAUSE OF THE SIMPLE HAND CRANK LIFTING SYSTEM .THE PRODUCT IS CONSIDERED TO BE SIMILAR TO A JACK.