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 8703: MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING 870340 - OTHER VEHICLES, WITH BOTH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION, OTHER THAN THOSE CAPABLE OF BEING CHARGED BY PLUGGING TO EXTERNAL SOURCE OF ELECTRIC POWER.
CN CODE 87034090 - USED.
TN CODE 8703409090 OTHER THAN OF A CYLINDER CAPACITY NOT EXCEEDING 1000 CM3.
ALSO CLASSIFIED IN ACCORDANCE WITH:
HARMONISED SYSTEM EXPLANATORY NOTES TO 8703
EXCLUDED FROM 9705 BY ADDITIONAL NOTE 1.
DEPARTMENTAL REVIEW NRA/342/11 REFERS.