A NEW ALL TERRAIN VEHICLE. WITH 70CC 4 STROKE INTERNAL CUMBUSTION ENGINE AND A POWER OUTPUT OF 2 KW. HAS A 1.5 L PETROL TANK, 12 V-5 AH BATTERY, ELECTRIC START, CHAIN AND SPROCKET DRIVE SYSTEM 4 WHEEL DRIVE, 2 DRUM BRAKES AND 1 DISC BRAKE, FRONT AND REAR LIGHTS. HAS SEATING FOR ONE RIDER. DIMENSIONS: 1490 X 940 X 970 MM. MAX SPEED 45KPH. LUGGAGE RACK AT THE REAR BEHIND THE RIDER. NOT READ LEGAL AND FOR THE SOLE PURPOSE OF RECREATIONAL USE FOR CHILDREN.

CLASSIFICATION HAS BEEN DETERMINED 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 GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. 870321 OTHER VEHICLES WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE CN CODE 87032319: OF A CYLINDER CAPACITY NOT EXCEEDING 1,000 CM3, NEW. ALSO CLASSIFIED IN ACCORDANCE WITH: THE CNEN TO HEADING 8703 REFERS. NOTE 6 TO THE HSENS OF HEADING 8703 REFERS.