A SEAT DESIGNED FOR A BATTERY POWERED MOBILITY SCOOTER. THE SEAT IS MADE FROM STEEL AND IS UPHOLSTERED WITH VINYL AND HAS TWO ARM RESTS. THE SEAT IS HEIGHT ADJUSTABLE (WITH TOOLS) AND WILL SWIVEL. THE BACKREST ANGLE IS ALSO ADJUSTABLE AND THE SEAT SLIDES BACK AND FORTH.

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 9401 - SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 9401 20 - SEATS OF A KIND USED FOR MOTOR VEHICLES ALSO CLASSIFIED IN ACCORDANCE WITH:- HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) TO HEADING 9401