Annex

United Kingdom

Description of the goods	Classification(CN code)	Reasons
(1)	(2)	(3)
1. A new four-wheeled vehicle (so-called ‘All Terrain Vehicle’) with a spark-ignition internal combustion piston engine with a power of approximately 15 kW, and a dry weight of approximately 310 kg. The vehicle has the following characteristics: a single seat of a length of approximately 600 mm accommodating the driver only, motorcar type steering system based on the Ackerman principle controlled by a handlebar, brakes on the front and rear wheels, an automatic clutch and reverse gear, an engine specially designed for use in difficult terrain and capable in low ratio of delivering sufficient power, a power transmission shaft drive to the rear wheels, tyres with a deep tread design for off-road use, a hole with fittings for attaching various coupling devices, a towing capacity of approximately 1 170 kg (non-braked), and a permanently attached winch suitable for hauling logs. The vehicle is constructed essentially for carrying out forestry work. The various coupling devices are presented together with the vehicle	8701 90 11	Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2 to Chapter 87 and the wording of CN codes 8701, 8701 90 and 8701 90 11 As the vehicle is equipped with a hole with fittings for attaching various coupling devices and shaft drive to the wheels, its intended use is to carry out work in difficult terrain and to haul or push other vehicles, appliances or loads (Note 2 to Chapter 87) Classification under heading 8703 is excluded as the vehicle meets the definition of Note 2 to Chapter 87 and is able to haul or push at least twice its dry weight (non-braked) (see also the CN Explanatory Notes to subheadings 8701 90 11 to 8701 90 90) The winch gives the vehicle the character of a forestry tractor (see also the CN Explanatory Notes to subheadings 8701 90 11 to 8701 90 50) The vehicle is therefore to be classified under CN code 8701 90 11
F1

Description of the goods

Classification(CN code)

Reasons

(1)

(2)

(3)

A new four-wheeled vehicle (so-called ‘All Terrain Vehicle’) with a spark-ignition internal combustion piston engine with a power of approximately 15 kW, and a dry weight of approximately 310 kg.

The vehicle has the following characteristics:

a single seat of a length of approximately 600 mm accommodating the driver only,
motorcar type steering system based on the Ackerman principle controlled by a handlebar,
brakes on the front and rear wheels,
an automatic clutch and reverse gear,
an engine specially designed for use in difficult terrain and capable in low ratio of delivering sufficient power,
a power transmission shaft drive to the rear wheels,
tyres with a deep tread design for off-road use,
a hole with fittings for attaching various coupling devices,
a towing capacity of approximately 1 170 kg (non-braked), and
a permanently attached winch suitable for hauling logs.

The vehicle is constructed essentially for carrying out forestry work.

The various coupling devices are presented together with the vehicle

8701 90 11

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2 to Chapter 87 and the wording of CN codes 8701, 8701 90 and 8701 90 11

As the vehicle is equipped with a hole with fittings for attaching various coupling devices and shaft drive to the wheels, its intended use is to carry out work in difficult terrain and to haul or push other vehicles, appliances or loads (Note 2 to Chapter 87)

Classification under heading 8703 is excluded as the vehicle meets the definition of Note 2 to Chapter 87 and is able to haul or push at least twice its dry weight (non-braked) (see also the CN Explanatory Notes to subheadings 8701 90 11 to 8701 90 90)

The winch gives the vehicle the character of a forestry tractor (see also the CN Explanatory Notes to subheadings 8701 90 11 to 8701 90 50)

The vehicle is therefore to be classified under CN code 8701 90 11

Annotations

Textual amendments

F1: Deleted by Commission Implementing Regulation (EU) 2017/1477 of 11 August 2017 amending Regulation (EC) No 1051/2009 concerning the classification of certain goods in the Combined Nomenclature.