&&The EWB200S has a max load of 200 kilos, max working time of 8 hours with a 280 watt gear motor and a Lithium Ion battery capacity of 40v/6Ah. It has a forward, a brake and reverse function. The tray volume is 100 liters and made from steel. It has a max forward speed of 5km/h, and a max speed of 2km/h in reverse with a max range of 35km. This wheelbarrow will be used in a residential, horticultural and/or agricultural environment. The wheel barrow tray is steel. The frame is steel, the tire is made of solid rubber. The battery tray is plastic. The battery is lithium ion with a plastic protective case. There is no cab or seat to sit in, and no platform to stand on. Its speeds are no faster than the average walking speed, and carries a maximum load of only 200 kilograms.&&&&It is a normal wheelbarrow with an electric motor.

&&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 8716.80.20.00. This tariff classification number is incorrect.&&&&Your proposed heading 87.16 provides for vehicles not mechanically propelled; and parts thereof. Although the Explanatory Notes to 87.16 mention wheelbarrows, the terms of the heading only permits vehicles not mechanically propelled. The Explanatory Notes do put the wheelbarrows under the category of “hand or foot propelled vehicles”. Since this wheelbarrow does have an electric motor as a source of propulsion, it cannot be classified under heading 87.16.&&&&The purpose of the wheelbarrow is to transport goods from one place to another. Since it has an electric motor and is considered a vehicle, it meets the terms of heading 87.04 as per GIR 1.&&&&The motorized wheelbarrow is sturdily built and able to have a max load of 260kg), is considered a vehicle (as demonstrated earlier), has a manual tipping body (you push it up to empty it, like a non-motorized wheelbarrow) and is designed for the transport of excavated or other materials.&&&&Motorized electric wheelbarrow are also called mini-dumpers interchangeably.&&&&Within the tariff, the Dumpers description includes: sturdily built vehicles with a tipping or bottom opening body and designed for the transport of excavated or other materials. The whole or part of the floor slopes upwards towards the rear; travels under limited speed and area of operation; and contains special earth moving tires. The motorized wheelbarrow is also designed for off-highway use, since it does not have the speed, power and security features to be for highway use.&&&&As such, it meets the subheading 8704.10 as “dumpers designed for off-highway use”, GIR 1 and 6.