Tariff Schedule Rulings D-Memoranda Trade Remedies PGA Requirements Sanctions Regimes

Ruling C-2015-000949

active

&&The product is a side turn signal lamp used to forewarn the public that the trailer will be turning.

HS Classification

8512.20.00.20

CBSA Reasoning

&&Item 9 to the Explanatory Note to heading 85.12 provides an example of illuminated triangles for vehicles with trailers, which are classified in heading 85.12. The goods at issue are trailer side turn signal lamps, which perform a similar function of being an electrical visual signaling apparatus for vehicles with trailers.&&&&The goods are excluded from classification in heading 85.31 by the terms of the heading text and Explanatory Notes to heading 85.31.&&&&Note 2(f) to Section XII excludes electrical machinery and equipment from classification in Section XVII. The Explanatory Notes to Section XVII, as well as the Explanatory Notes to heading 87.16 support the exclusion of the goods at issue from classification in heading 87.16 as a part.&&

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