A VW BEETLE BASED SPECIAL MOTOR CAR. IT CONSISTS OF A NEW CHASSIS AND BODY, TOGETHER WITH MAJOR MECHANICAL COMPONENTS OF A 1954 VW BEETLE (SUCH AS ENGINE, GEARBOX, AXLE, BRAKES, WHEELS, LIGHTS, STEERING). WITH A FOUR CYLINDER PETROL ENGINE OF A CYLINDER CAPACITY EXCEEDING 1,000 BUT NOT EXCEEDING 1,500 CC. LEFT HAND DRIVE. BODYWORK IS BARE ALUMINIUM, AS IS THE INTERIOR. THE VEHICLE HAS TWO SEATS. THE VEHICLE HAS NO DOORS.

THIS VEHICLE IS CLASSIFIED TO COMMODITY CODE 8703229000 IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIR) GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8703 - MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 870322 - OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE, OF A CYLINDER CAPACITY EXCEEDING 1,000 CM3 BUT NOT EXCEEDING 1,500 CM3. CN CODE 87032210 - NEW. ALSO CLASSIFIED IN ACCORDANCE WITH: HSEN HEADING 8703 (1) MOTOR CARS (E.G., LIMOUSINES, TAXIS, SPORTS CARS AND RACING CARS) REFERS.