A CARRIER POWER HEAD/ FINAL DRIVE. IS AN ASSEMBLY OF GEARS LOCATED BETWEEN THE TWO REAR WHEELS OF A REAR-WHEEL DRIVE VEHICLE. THE GEARS ARE LOCATED INSIDE A HOUSING, WHICH ALSO ENCLOSES TWO AXLE SHAFTS. INCORPORATES A DIFFERENTIAL. CONSISTS OF GEARS, WHERE ROTATIONAL TORQUE GENERATED BY THE VEHICLES DRIVE SHAFT ROTATES THESE GEARS INTERNALLY, PROVIDING THE NECESSARY ROTATIONAL FORCE TO TURN THE WHEELS OF A MOTOR VEHICLE.

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 8708 PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 870850 DRIVE-AVLES WITH DIFFERENTIAL, WHETHER OR NOT PROVIDED WITH OTHER TRANSMISSION COMPONENTS, AND NON-DRIVING AXLES; PARTS THEREOF CN CODE 870850 35 DRIVE-AXLES WITH DIFFERENTIAL, WHETHER OR NOT PROVIDED WITH OTHER TRANSMISSION COMPONENTS, AND NON-DRIVING AXLES ALSO CLASSIFIED IN ACCORDANCE WITH: GENERAL SECTION OR CHAPTER NOTES ADDITIONAL NOTES NOTE (E) TO THE HSEN'S OF HEADING 8708 REFERS.