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On the date of the adoption of Regulation No 1051/2009, 3 November 2009, the Explanatory Notes to the Combined Nomenclature of the European Communities (OJ 2008 C 133, p. 1) were worded as follows as regards the relevant subheadings: — As regards all of subheadings 8701 90 11 to 8701 90 90: ‘These subheadings include so-called “all terrain vehicles”, designed to be used as tractors, with the following characteristics: — a single seat for the driver; — a standard towing hitch; — steered by means of a handlebar with two grips incorporating the controls; — steering is achieved by turning the two front wheels and is based on a motor-cartype steering system (Ackerman principle); — brakes on all wheels; — an automatic clutch and a reverse gear; — an engine specially designed for use in difficult terrain and capable in low ratio of delivering sufficient power to tow attached equipment; — the power is transmitted to the wheels by shafts and not with a chain; — the tyres fitted to all the vehicles have a deep tread design suitable for rough terrain; — a towing capacity of a non-braked trailer of twice their own weight or more. If they meet all of the above characteristics and are in accordance with the Explanatory Notes to subheading 8701 90 11 to 8701 90 50, the vehicles are to be classified as agricultural or forestry tractors. Otherwise they fall under subheading 8701 90 90. If they do not meet all of the above characteristics, the so-called “all terrain vehicles” are to be classified in heading 8703. These subheadings also exclude so-called “Quads” (heading 8703 or subheading 9503 00 10 (see the Explanatory Notes to this subheading)).’ — As regards subheadings 8701 90 11 to 8701 90 50, relating to agricultural tractors (excluding pedestrian-controlled tractors) and forestry tractors, wheeled: ‘These subheadings cover agricultural or forestry tractors having at least three wheels and obviously intended, given their construction and equipment, to be used for agricultural, horticultural or forestry purposes. Vehicles of this type only have a limited maximum speed (in general, not more than 25 km per hour on the highway). Agricultural tractors are generally equipped with a hydraulic device enabling agricultural machinery (harrows, ploughs, etc.) to be raised or lowered, a power take-off enabling the power of the engine to be used to operate other machines or implements, and a coupling device for trailers. They may also be fitted with a hydraulic device intended to operate handling equipment (hay loaders, manure loaders, etc.) when these may be considered to be accessories. These subheadings also cover specially built agricultural tractors such as raised-chassis tractors (straddle tractors) used in vineyards and nurseries, and hill tractors and tool-carrying tractors. Even if mounted on the tractor at the time of presentation, interchangeable agricultural equipment remains classified in its respective heading (heading 8432, 8433, etc.). A further feature of forestry tractors is the presence of a permanently attached winch enabling timber to be hauled. In accordance with note 2 to this chapter, tractors falling in these subheadings may also incorporate certain modifications enabling them, in line with their main purpose, to carry agricultural or forestry machinery, tools, fertilisers, seeds, etc. These subheadings do not include lawnmowers (referred to as ride-on lawnmowers or garden tractors), fitted with a permanent cutting device and no more than one power take-off solely for the purpose of driving the cutting equipment (see the Explanatory Notes to heading 8433).’ — As regards subheading 8701 90 90, entitled ‘Other’: ‘This subheading includes: 1. public works tractors; 2. single-axled tractors for articulated motor vehicles.’