A NEW HEAVY DUTY ALL TERRAIN VEHICLE (ATV) WITH A 420CC AIR-COOLED, WET-SUMP, LONGITUDINALLY MOUNTED OHV 4-STROKE SINGLE CYLINDER PETROL ENGINE. THE VEHICLE IS DESIGNED TO TRAVEL PRIMARILY ON UNPAVED SURFACES AND TO PULL OR PUSH OTHER VEHICLES, APPLIANCES OR LOADS. IT HAS A SINGLE SEAT FOR THE DRIVER. TRAILER HITCH AS STANDARD. STEERED BY A HANDLEBAR WITH TWO GRIPS INCORPORATING THE CONTROLS. TWO AND FOUR WHEEL DRIVE, POWER STEERING, AUTOMATIC DUAL CLUTCH TRANSMISSION (DCT) WITH FIVE FORWARD GEARS PLUS REVERSE, AUTO-SHIFTING. DUAL HYDRAULIC FRONT DISK BRAKES AND SINGLE HYDRAULIC REAR DISK BRAKE. DRY WEIGHT 277KG. CONFIRMED THAT HAS A TOWING CAPACITY OF A NON-BRAKED TRAILER OF TWICE ITS DRY WEIGHT OF MORE (BY CERTIFICATE RE AUTHORITY)

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 8701TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 870190 OTHER THAN AGRICULTURAL TRACTORS, (EXCLUDING PEDESTRIAN-CONTROLLED TRACTORS) AND FORESTRY TRACTORS, WHEELED. NEW CN CODE 87019011 OF AN ENGINE POWER NOT EXCEEDING 18 KW ALSO CLASSIFIED IN ACCORDANCE WITH:- COMBINED NOMENCLATURE EXPLANATORY NOTES (CNEN) FOR 8701 90 11 TO 8701 90 90 COMMISSION REGULATION (EC) NO 1051/2009 ECJ KAWASAKI JUDGEMENT (C-91/15)