ALL TERRAIN VEHICLE WITH A PETROL ENGINE AND POWER OUTPUT OF 14.9KW. SINGLE SEAT WITH ACKERMAN STEERING CONTROLLED BY HANDLEBARS. HAS A FORWARD AND REVERSE GEARS. BRAKES ON ALL FOUR WHEELS. THE TYRES ARE SUITABLE FOR HEAVY OFF ROAD USE. THE VEHICLE IS FITTED WITH A TOW HITCH AND A 3000LB WINCH AS STANDARD FEATURES. WITH AN UNBRAKED TOWING CAPACITY OF 800KG. IT HAS A CURB WEIGHT OF 330KG

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 870191 OTHER, OF AN ENGINE POWER NOT EXCEEDING 18 KW CN CODE 87019110 AGRICULTURAL TRACTORS AND FORESTRY TRACTORS, WHEELED. ALSO CLASSIFIED IN ACCORDANCE WITH:- CNEN FOR 8701 90 11 TO 8701 90 90 EC REGULATION 1051/2009 ECJ KAWASAKI JUDGEMENT (C-91/15)