The description of the item 8708502040 of Germany HScode: "Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles, 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"" <= 2500 cm³ or with spark-ignition internal piston engine <= 2800 cm³, special purpose motor vehicles of heading 8705, n.e.s : Single input, dual output gearcase (transmission) in cast aluminium housing, with overall dimensions not exceeding 148|mm (± 1|mm)| x 213|mm (± 1|mm) x 273|mm (± 1|mm)| comprising at least: -|two electro-magnetic one direction clutches in one cage, working in both directions, -|an input shaft with outer diameter of 24|mm (± 1|mm), ended with spline of 22, -|a coaxial output bushing with inner diameter of 22|mm or more but not more than 30|mm, ended with spline of 22|teeth or more but not more than 28|teethfor use in the manufacture of all-terrain or utility task vehicles"