&&According to the documentation provided, the product is a converted dumper truck with all dumper body parts removed and replaced by a platform (flatbed) to carry containers on mining sites (off-highway). It is a CAT 725C articulated chassis with a standard wheelbase chassis equipped with a flatbed cassette deck for standard 20-foot sea containers (1170 cu. Ft., maximum gross weight of 24000kg). The flatbed has industry standard equipment to lock the containers in place but nothing to move them on or off as an external forklift is utilized in order to do so. The engine present in the product is a Cat C11 ACERT Industrial Diesel Engine, of a compression-ignition internal combustion type, developing 230kW (309 hp) of gross power. The product has a standard cabin for the driver and has been prepared with a Canadian cold weather package and options. The gross vehicle weight is 47174kg.

&&The product fulfills the requirements of a vehicle that is used for the transport of goods as it is similar to the type of vehicles described in the Explanatory Notes (EN) to Heading 87.04, which covers, in part "Ordinary lorries (trucks) and vans (flat, tarpaulin-covered, closed, etc.); delivery trucks and vans of all kinds, removal vans; lorries (trucks) with automatic discharging devices (tipping lorries (trucks), etc.); tankers (whether or not fitted with pumps); refrigerated or insulated lorries (trucks); multi-floored lorries (trucks) for the transport of acid in carboys, cylinders of butane, etc."&&&&Tariff classification 8705.90.90.90 was suggested as the correct classification for the goods, however, the EN to Heading 87.05, provides for special purpose motor vehicles other than those principally designed for the transport of persons or goods. The vehicle subject to this ruling does not meet the terms of the EN as it is designed for the transport of goods.&&