The description of the item 8708402040 of France HScode: "Gear boxes and parts thereof, for the industrial assembly of: pedestrian-controlled tractors, motor cars and vehicles principally designed for the transport of persons, vehicles for the transport of goods with compression-ignition internal combustion piston engine ""diesel or semi-diesel engine"" of a cylinder capacity <= 2500 cm³ or with spark-ignition internal piston engine of a cylinder capacity <= 2800 cm³, special purpose motor vehicles of heading 8705, n.e.s : Gear box assembly with one or two inputs and at least three outputs in cast aluminium housing with overall dimensions (excluding the shafts) of not more than| 455|mm (width) x 462|mm (height), 680|mm length, equipped with at least: -|one exterior-splined output shaft, -|a rotary switch to indicate gear position, -|the potential for a differentialfor use in the manufacture of all-terrain or utility task vehicles"