A BRAKE CALIPER HOUSING, PART OF A BRAKE ASSEMBLY WHICH CAN BE FITTED INTO EITHER A TRAILER OR TRACTOR UNIT. THE PART IS SPECIFICALLY SHAPED TO TAKE THE TWO PISTONS WHICH ULTIMATELY MAKE THE BRAKE PISTON HOUSING ASSEMBLY. THE HOUSING MEASURES 42 CM AT THE WIDEST PART BY 15 CM IN HEIGHT AND 12 CM IN DEPTH.

GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8716 - TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF GIR 3(C) THE PART IS EQUALLY USED WITH BOTH TRACTORS AND TRAILERS, THEREFORE IT IS CONSIDERED THERE IS NO ESSENTIAL CHARACTER AND THEREFORE HAS BEEN CLASSIFIED TO LAST IN NUMERICAL ORDER WITHIN THE TARIFF GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 8716 90 - PARTS CN CODE 871690 90 - OTHER PARTS (THAN CHASSIS, BODIES OR AXLES) TARIC 87169090 98 - OTHER THAN ELSEWHERE SPECIFIED IN THIS COMMODITY CODE ALSO CLASSIFIED IN ACCORDANCE WITH:- NOTE 3 TO SECTION XVII HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) GENERAL NOTE (III) (B) (2) TO SECTION XVII HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) PARTS (6) TO HEADING 87.16