AN ALL TERRAIN VEHICLE WITH A SINGLE CYLINDER PETROL ENGINE WITH A POWER OUTPUT OF 15KW. THE VEHICLE HAS A SINGLE SEAT AND IS CONTROLLED BY HANDLEBARS AND ACKERMAN PRINCIPLE STEERING. THE VEHICLE HAS BRAKES ON ALL 4 WHEELS AND IS POWERED BY AN AUTOMATIC CLUTCH WITH FORWARD AND REVERSE GEAR. THE VEHICLE HAS HIGH AND LOW RATIO GEAR BOX FOR USE IN SLOW DIFFICULT TERRAIN. BOTH THE FRONT AND THE REAR WHEELS AE DRIVEN BY INDEPENDENT DRIVE SHAFTS. THE VEHICLE IS FITTED WITH HEAVY DUTY TYRES SUITABLE FOR HEAVY OFF ROAD USE. THE VEHICLE IS FITTED WITH A TOW HITCH AND 2500LB ELECTRONIC WINCH AS STANDARD FEATURES. THE VEHICLE HAS A DRY WEIGHT OF 376KG AND AN UNBRAKED TOWING CAPACITY OF 850KG.

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)