PETROL DRIVEN GRASS CUTTER DESIGNED FOR MAINTAINING LARGE AREA OF LONG GRASS. HANDLEBAR CONTROLS, HYDROSTATIC DRIVE, THREE WHEELS WITH DRUM BREAKS ON TWO LARGER REAR WHEELS, DRIVE SHAFT AND HORIZONTAL CUTTING BLADE AND THREE CUTTING HEIGHTS. DOES NOT HAVE SEAT.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8433: HARVESTING OR THRESHING MACHINERY, INCLUDING STRAW OR FODDER BALERS; GRASS OR HAY MOWERS; MACHINES FOR CLEANING, SORTING OR GRADING EGGS, FRUIT OR OTHER AGRICULTURAL PRODUCE, OTHER THAN MACHINERY OF HEADING NO: 8437 GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL: 843311: MOWERS FOR LAWNS, PARKS OR SPORTS GROUNDS; POWERED WITH THE CUTTING DEVICE ROTATING IN A HORIZONTAL PLANE. CN CODE 84331159 - NOT ELECTRIC AND NOT WITH A SEAT. ALSO CLASSIFIED IN ACCORDANCE WITH:- HSEN NOTE (1) TO HEADING 8433