A hand-propelled cart. It is mounted on 2 wheels fitted with puncture-proof tyres at the front and one swivelling castor at the rear which has a braking mechanism. A handle is also fitted to enable the user to manoeuvre the unit as required. At the front of the unit are two curved edges that allow the unit to be tipped forward to allow its contents to be dumped out. Also fitted are four crane eyes that allow chains to be attached so the unit can be lifted by crane. designed for the purpose of carrying and transporting goods and/or waste. Weight is 88.5kg, colour is black and grey. Material of construction is steel of thickness ranging from 2-10 mm. Width is 755mm, length is 1465mm, height is 945mm, capacity is 400 litres

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 8716 - Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof GIR 6 has been used to classify the goods to sub-heading 8716 80 – Other vehicles Note (B) (1) of Harmonised Standard Explanatory Notes (HSENs) to heading 8716 Considered trader’s suggested commodity code but excluded from 85176800 as this product is covered more specifically in another part of the tariff. Chapter 87 covers vehicles whether or not self propelled. Heading 8716 covers vehicles that are not mechanically propelled. Part B (1) of HSEN to 8716 mentions specifically that carts, trucks and similar vehicles are covered in this heading.