&&The product is a wheel and a rim that will be used to manufacture semi-trailers. This type of wheel can also be used on the front axle of certain trucks. The dimensions of the tire are 22.5 x 8.25-15D 285.75MM B.C and it weighs 79.6 lb.

&&Different types of wheels and rims, which are designed for highway tractors, buses and trucks, can also be used on trailers and semi-trailers. The administrative policy on the tariff classification of wheels and rims to be used as parts in automobiles and trailers and semi-trailers is set out in departmental memorandum D10-14-44. Paragraph 3 of the Memorandum reads as follows: “Numerous types of wheels and rims, which are designed for road tractors, buses and trucks, are also used on trailers and semi-trailers. It has been determined that the majority of interchangeable units are used on motor vehicles of tariff item 8701.20.00, and headings 87.02, 87.04 and 87.05 rather than for trailers/semi-trailers of heading 87.16.”&&&&Legal Note 3 (Section XVII) reads in part: “A part or accessory which answers to a description in two or more of the headings of those chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.” Explanatory Note (III)(B)(2)(Section XVII) describes the principal use criterion for parts or accessories which can be classified under two or more headings in the Section as “Certain parts and accessories are suitable for use on more than one type of vehicle (motor cars, aircraft, motorcycles, etc.); examples of such goods include brakes, steering systems, wheels, axles, etc. Such parts and accessories are to be classified in the heading relating to the parts and accessories of the vehicles with which they are principally used.”&&