1937 MERCEDES BENZ 540K ROADSTER WITH A SILVER BODY COLOUR. THE VEHICLE IS LEFT HAND DRIVE WITH FOUR SEATS AND A 5401CC ENGINE. THE VEHICLE POSSESSES A CERTAIN SCARCITY VALUE AS ONLY FOUR HUNDRED AND NINETEEN WERE PRODUCED. THE VEHICLE IS IN ITS ORIGINAL STATE, WITHOUT SUBSTANTIAL CHANGES TO THE CHASSIS, ENGINE, STEERING, OR BRAKES. THE VEHICLE WILL NOT BE USED AS ITS ORIGINAL PURPOSE AS A DAILY METHOD OF TRANSPORT. THE VEHICLE IS INTENDED TO BE PART OF A PRIVATE COLLECTION.

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 9705 COLLECTIONS AND COLLECTORS' PIECES OF ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, HISTORICAL, ARCHAEOLOGICAL, PALAEONTOLOGICAL, ETHNOGRAPHIC OR NUMISMATIC INTEREST. TARIC CODE 9705000090 OTHER THAN COLLECTORS PIECES OF WOOD, SILVER OR GOLD, COLLECTIONS AND COLLECTORS' PIECES OF ZOOLOGICAL, ANATOMICAL, HISTORICAL, ARCHAEOLOGICAL, PALAEONTOLOGICAL OR ETHNOGRAPHIC INTEREST CONTAINING ANIMAL PRODUCTS. ALSO CLASSIFIED IN ACCORDANCE WITH: ADDITIONAL NOTE 1 TO CHAPTER 97 REFERS.