ALL TERRAIN VEHICLE (ATV). THIS ATV HAS ONE SEAT ONLY AND IS FITTED WITH ACKERMAN STEERING WHICH IS CONTROLLED BY A HANDLE BAR. THE ENGINE POWER IS 37KW. IT IS EQUIPPED WITH A TOWING HITCH AND HAS A MINIMUM TOWING CAPACITY OF A NON-BRAKED TRAILER OF TWICE ITS OWN WEIGHT OR MORE. DRY WEIGHT OF VEHICLE MASS IS 300KGS AND MINIMUM TOWING CAPACITY IS 600KG. IT HAS A BRAKE SYSTEM ON THE FRONT AND REAR WHEELS, AN AUTOMATIC CLUTCH AND REVERSE GEAR. THE POWER IS TRANSMITTED BY A DRIVE SHAFT. THE ENGINE IS CAPABLE IN LOW RATIO OF DELIVERING SUFFICIENT POWER TO TOW ATTACHED EQUIPMENT. THE TYRES HAVE A DEEP THREAD DESIGN SUITABLE FOR ROUGH TERRAIN. THE MAXIMUM SPEED OF THE VEHICLE IS 35 KM/H. THIS VEHICLE IS EQUIPPED WITH A WINCH AT THE POINT OF IMPORTATION.

GENERAL RULES 1 AND 6 FOR THE INTERPRETATION OF THE COMBINED NOMENCLATURE. CNENS 8701 91 10 TO 8701 95 90 ALL-TERRAINE VEHICLES. ECJ Case C-91/15 Kawasaki Motors Europe NV). THE TEXT TO CN CODES 8701, 8701 92, 8701 92 10.