&&The good under review is a Saf-T-Cart semi-pneumatic wheel, part number 339-SC-10A. The wheel is part of a cart that is used to move cylinders, for example oxy-acetylene units. The 14" wheel is made of a rubber tire and an inner steel hub, weighing 22 lbs. The load capacity for this wheel is 200 lbs. The wheel is packaged in a box or may arrive with no packaging.

&&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.&&&&In your application for an advance ruling, you suggested tariff classification number 4011.80.90.00. This tariff classification number is incorrect.&&&&The Saf-T-Cart is used to transport cylinders, which can be considered a material handling vehicle. The semi-pneumatic wheel is made of a rubber tire and an inner steel hub, which is a part of a hand propelled cart. The hand propelled cart is a good under heading 87.16, as per Explanatory Note (EN) B to heading 87.16 and EN (7) to Chapter 87. Furthermore, Note 3 to Section XVII allows the wheel to be part of the hand propelled cart as it is specifically included in the EN to heading 87.16 under "Parts" (4), which includes "wooden or steel wheels and parts thereof including wheels fitted with their tyres".&&&&As the preceding subheadings do not cover these goods, the subheading is 8716.90. As the preceding tariff items do not cover the goods, the tariff item is 8716.90.99.