&&The products are steel trailers of various models equipped with ATV-style off-road tires (2 or 4 wheels depending on the model). Buckets range from 48″ X 34″ X 12″ for the smallest trailer to 79″ X 52″ X 16″ for the largest. Most of the buckets are tilting, and some are even removable (removing the bucket means that logs can be loaded more efficiently, directly onto the chassis). Some trailers are also equipped with a grapple crane (with a metal cable) to facilitate the handling of heavy loads. All these trailers are ideally sized to be attached to an ATV or tractor for transporting logs, firewood, dirt, stones or other bulk materials. They are imported unassembled.

&&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 8916.39.20.00. This tariff classification number is incorrect.&&&&Heading 87.16 covers “Trailers and semi-trailers; other vehicles, not mechanically propelled.” With respect to the models equipped with a grapple crane, the Explanatory Notes for this heading state “The classification of units consisting of vehicles with permanently built-on machines or appliances is determined according to the essential character of the whole. The heading therefore covers such units which derive their essential character from the vehicle itself. ” As these trailers are not specifically designed as transport vehicles for the grapple crane itself, they remain 85.16 products.&&&&In addition, trailers with cranes and removable buckets (or even without buckets) that are ideal for transporting logs are not designed to be used with motor vehicles for the transport of goods under 87.04, and are not wagons.