&&The DOGGO BIKE model DBSORA67 is a bicycle trailer specially designed for transporting small pets (marketed specifically for the transport of dogs). It is equipped with two 16 cm rear wheels and a third retractable 10 cm front wheel, which allows the trailer to be converted into a stroller.&&&&The frame is made of steel and the cabin, which measures approximately 73 cm long by 47 cm wide, for a height of approximately 43 cm, is composed of an orange and black water-proof PVC coated fabric, a transparent PVC front window, mosquito net side windows and a rear entrance. The product includes a removable bar for conversion into a stroller and is imported unassembled, in a sealed box for sale to the end user.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&A suggested tariff classification number has not been provided in your application for an advance ruling. The tariff classification number as determined is found under the section titled "Decision".&&&&Chapter 87 includes, with a few exceptions, all ground vehicles and heading 87.16 specifically names trailers and other vehicles, not mechanically propelled. It is mentioned in the Explanatory Notes to heading 87.16 that such vehicles are designed either to be pulled by other vehicles or to be pulled or pushed by hand. According to the same Explanatory Notes, the trailers are intended exclusively to be hitched by means of a special device, whether automatic or not, to other vehicles. Therefore, the DOGGO BIKE DBSORA67, which is convertible into a stroller, classifies as other non-motor vehicle of subheading 8716.80, and since it is designed exclusively for the transport of animals or goods, it more specifically falls under 8716.80.20.90, by way of GIR 1, 2(a) and 6.