9705 21 00 90: Human specimens and parts thereof: other

1. Heading 9705 includes collectors' motor vehicles and aircraft of historical or ethnographic interest which are:

1. (a) in their original state, without substantial changes to the chassis, body, steering, braking, transmission or suspension system, engine, wings etc. Repairing and restoring is allowed, and broken or worn-out parts, accessories and units can have been replaced, provided that the vehicle is preserved and maintained in the historically correct condition. Modernised or modified motor vehicles and aircraft are excluded;

2. (b) in case of motor vehicles at least thirty years old, in case of aircraft at least fifty years old;

3. (c) of a model or type which is no longer in production.

The requisite characteristics for inclusion in a collection — being relatively rare, not being normally used for its original purpose, being the subject of special transactions outside of the normal trade in similar utility articles, and being of greater value — are presumed to be fulfilled for motor vehicles and aircraft which comply with the above three criteria.

This heading also includes, as collectors' items:

• motor vehicles and aircraft, irrespective of their date of manufacture, which can be proved to have been used in the course of an historic event,

• motor racing vehicles and racing aircraft which can be proved to have been designed, built and used solely for competition and which have achieved significant sporting success at prestigious national or international events.

Parts and accessories for motor vehicles and aircraft are classified in this heading, provided that they are original parts or accessories, that they are at least thirty years old (for motor vehicles) or at least fifty years old (for aircraft), and that they are no longer in production.

Replicas and reproductions are excluded, unless they fulfil the above three criteria.