THE PRODUCT IS A RAW CASTING WHICH HAS BEEN SHAPED AND IS IDENTIFIABLE AS AN AUTOMOTIVE BRAKE CALIPER PART, (BOTH RIGHT AND LEFT BRAKES) THE PRODUCT NEEDS SOME FINISHING IN THE UK BEFORE BEING SOLD TO CUSTOMERS FOR USE IN MOTOR VEHICLES BUT THE ESSENTIAL CHARACTER IS CLEAR.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8708 PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 870830 BRAKES AND SERVO-BRAKES; PARTS THEREOF GIR 2A HAS BEEN USED AS THE GOODS ARE UNFINISHED TARIC CODE 8708309900 OTHER THAN ELSEWHERE SPECIFIED ALSO CLASSIFIED IN ACCORDANCE WITH HSENS 8708 CHAPTER NOTES