Raisonnement de l'ASFC
&&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 9506.39.00.00. This tariff classification number is incorrect.&&&&The good is designed to be a motorized version of a golf bag cart with remote control capabilities (as opposed to being driven by a person). It is operated either beside or behind the user while they are walking the golf course.&&&&Heading 87.04 provides for “Motor vehicles for the transport of goods. ”The terms of the heading are clear, but the term “motor” and “vehicle” are not defined in the Tariff (by any of the notes) nor in an Explanatory Notes. Therefore, the plain meaning of the term applies.&&&&In the plain meaning of “Vehicle”, it is a means of carrying or transporting something” (https://www.merriam-&& webster.com/dictionary/vehicle) and is not specific to something that a person drives. Therefore the term “vehicles” is not restricted by how they are driven, but by the plain definition of what a vehicle is.&&&&As for the “for the transport of goods” requirement, this good is specifically designed to carry a golf bag and the associated equipment that goes with it to assist the user around a golf course. Therefore, it does meet the requirement of being for the transport of goods.&&&&“Sports vehicles of Section XVII” are excluded from Chapter 95 and this good is classifiable in Chapter 87. First it needs to be determined if this good can be considered a “sports vehicle” or not before proceeding to consider Chapter 95 (specifically heading 95.06).&&&&Sports vehicles are not defined for Chapter 87, nor do any heading in Chapter 87 cover “Sports Vehicles” specifically. This means that “Sports vehicles of Section XVII” can be classified in any heading of Chapter 87. It is important to note that the term “sports” is used in both the heading text of 95.06 as well as the exclusionary Chapter Notes which means the same meaning is to be applied when considering goods of Chapter 87.&&&&Sports is defined in the dictionary as “a game, competition, or activity needing physical effort and skill that is played or done according to rules, for enjoyment and/or as a job: ”(https://dictionary.cambridge.org/dictionary/ english/sport). It is commonly understood that golf is a sport. Now it needs to be determined if this motorized golf bag cart is a “sports vehicle”. Based on the plain meaning of the words, this good meets both being for “sports” and is a “vehicle”. With this understanding, the good is a “sports vehicle” (regardless if the heading names it that or not).&&&&This understanding is further supported by the CITT in AP-2011-033 Costco Wholesale Canada Ltd. - Canadian International Trade Tribunal. In this case, the CITT provides an interpretation of what is to be considered as a “sports vehicle” for the purposes of Note 1(n) to Chapter 95 (specifically paragraphs 48-53). In that case, the CITT was of the view that “‘sports vehicles’ are conveyances used in physical activities engaged in by persons for amusement, recreation, diversion or fun (amusement).” These motorized golf bag carts are conveyances used by golf players to get their golf bag and associated accessories across the golf course during play.&&&&Now that it has been determined that the good would meet the terms of being a “sports vehicle”, it is specifically excluded by Chapter Note 1(n) to Chapter 95, therefore excluding this good from being classifiable in Chapter 95.&&&&Under GIR 1, and having taken into consideration all of the Section and Chapter Notes, the only applicable heading is 87.04.&&&&The subheading is the next to be determined (application of GIR 6). The only subheading that covers vehicles with electric motors for propulsion is 8704.60. There are no tariff items under subheading 8704.60, so it is left at 8704.60.00 as “-Other with only electric motor for propulsion”.
