A 1964 RAMBLER AMERICAN 440 MOTOR VEHICLE. THE VEHICLE HAS A RED EXTERIOR WITH A RED AND WHITE INTERIOR, INCLUDING PVC UPHOLSTERY. THE VEHICLE IS LEFT HAND DRIVE WITH A 3211CC ENGINE. THE VEHICLE HAS FIVE SEATS WITH TWO DOORS. THE VEHICLE IS IN ORIGINAL CONDITION WITH NO SUBSTANTIAL CHANGES TO THE ENGINE, BRAKING, STEERING SYSTEMS OR CHASSIS. THE VEHICLE IS OF SUBSTANTIAL VALUE AND IS OF A MODEL NO LONGER IN PRODUCTION. THE VEHICLE WILL NOT BE USED FOR ITS ORIGINAL INTENDED PURPOSE AND WILL BE USED FOR SHOWS AND EVENTS ONLY UNDER LIMITED MILEAGE AND INSURANCE.

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 9705 FOR COLLECTIONS AND COLLECTORS' PIECES OF ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, HISTORICAL, ARCHAEOLOGICAL, PALAEONTOLOGICAL, ETHNOGRAPHIC OR NUMISMATIC INTEREST TARIC 9705 0000 90 FOR OTHER THAN ELSEWHERE SPECIFIED IN THIS HEADING ALSO CLASSIFIED IN ACCORDANCE WITH:- NOTE 6 TO CHAPTER 97 REFERS. TRIBUNAL FOR JD CLASSICS HOLDINGS LTD V HMRC [2010] UKFTT 259 (TC) (10 JUNE 2010)