AN ALL-TERRAIN VEHICLE FITTED WITH A TWIN CYLINDER PETROL ENGINE WITH A POWER OUTPUT OF 14.8KW. THE VEHICLE HAS A SINGLE SEAT AND ACKERMAN PRINCIPLE STEERING AND HANDLEBARS. THE ATV HAS BRAKES ON ALL 4 WHEELS. THE ATV IS POWERED BY AN AUTOMATIC CLUTCH WITH FORWARD AND REVERSE GEARS AND HIGH AND LOW RATIO GEARS FOR SLOW USE IN DIFFICULT TERRAINS. BOTH THE FRONT AND REAR WHEELS ARE DRIVEN BY INDEPENDENT DRIVE SHAFTS. THE TYRES FITTED ARE SUITABLE FOR HEAVY OFF ROAD USE. THE VEHICLE IS FITTED WITH A TOW HITCH AND 3000LB ELECTRONIC WINCH AS STANDARD FEATURES. THE VEHICLE HAS A DRY WEIGHT OF 380KG AND AN UNBRAKED TOWING CAPACITY OF 894KG.

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)