Code 8703 40 109

OTHER NEW VEHICLES WITH BOTH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE AND INTERNAL COMBUSTION ENGINE OF A CYLINDER CAPACITY NOT EXCEEDING 1, 000 CC

SECTION XVII. Vehicles, aircraft, vessels and associated transport equipment

87 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF

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:

8703 40 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:

of an internal combustion engine cylinder capacity not exceeding 1,000 cc:

8703 40 10 new:

8703 40 109 other:

four-wheeled All Terrain Vehicles (A.T.V.), two-wheel driven or four-wheel driven, equipped with a saddle type seat, handlebars for steering of two front wheels, off-the-road tyres, with an automatic or manual shift transmission with reverse gear:

8703 40 109 1 of an internal combustion engine cylinder capacity exceeding the maximum 30-minute power of the electric motor

8703 40 109 2 other

other:

8703 40 109 8 of an internal combustion engine cylinder capacity exceeding the maximum 30-minute power of the electric motor

8703 40 109 9 other