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 8714: PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711 TO 8713.
GIR 2A AS THE GOODS ARE UNASSEMBLED
GIR 6 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF SUBHEADING 871410: OF MOTORCYCLES.
CN CODE 87141090: OTHER THAN ELSEWHERE SPECIFIED IN THIS SUBHEADING.
TARIC CODE: 8714109090 OTHER THAN ELSEWHERE SPECIFIED IN THIS SUBHEADING.
ALSO CLASSIFIED IN ACCORDANCE WITH:
CHAPTER 95 NOTE (N) REFERS.
HSENS TO HEADING 8714 REFER.
WCO OPINION XVII/11 REFERS.