@ capsat, glad to be of assistance. I will continue to help in any way that I can.
In the case of the half cut depicted, the PCT will not be 7204.4920 but will instead come from Chapter 87, specifically sub-heading 8703, of the Pakistan Customs Tariff (PCT), as per Rule 2(a) of the General Rules for Interpretation. I can not specify the exact PCT since I have no idea what engine size we are referring to here. As you can see in the picture above, the vehicle still retains its "essential character" after dis-assembly and if imported in the form shown above. When conflicting headings are available for classification of a single product, it is pertinent to refer to the General Rules for Interpretation that are listed in the PCT just before the First Chapter. Rule 2(a) of the General Rules for Interpretation states that a product that retains its essential character after dis-assembly must be classified as the original product itself. However, if the vehicle is totally sliced up and its form is not recognizable as a vehicle anymore, you may apply Chapter 72 since there is no essential character to the sliced up pieces.
On another note, why would you wish to import a sliced up vehicle? Are you planning to redo an older vehicle or are you planning to sell off spare parts?
Hope this helps. Please feel free to put up any queries.
Fahad Bashir,
Assistant Collector, Pakistan Customs