税则表 预裁定 D 系列备忘录 贸易救济 PGA 要求 制裁制度

Ruling C-2016-011200

active

&&The product at issue is the Apex Universal Pickup Truck Rack, model number UPUT-RACK-ALUM. It measures 134″ l × 66 ½″ w × 38″ h with a 6 1 ¼″ guard rail along each side. It weighs 78 pounds and has a weight capacity of 800 pounds. It has fully adjustable cross bars to fit any pickup truck. The patented mounting clamps make installation quick and easy with no drilling required. The rack has several anchor points for securing tie-down straps for hauling cargo and equipment.

HS 归类

8708.99.99.99

CBSA 推理

&&The Apex Universal Pickup Truck Rack, model number UPUT-RACK-ALUM, is specifically designed to be mounted on a pickup truck for hauling cargo and equipment over the box and cab of a pickup truck. This product meets the terms of heading number 87.08, which provides for parts and accessories of the motor vehicles of headings 87.01 to 87.05.&&&&The Explanatory Notes to heading 87.08 state, in relevant part; “This heading covers parts and accessories of the motor vehicles of headings 87.01 to 87.05, provided the parts and accessories fulfil both the following conditions:&&&&(i) They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles; and&&&&(ii) They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note)”.&&

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