Boosted Board

In accordance with General Interpretative Rule 1 (GIR 1), the classification of the Boosted Board can be considered under heading 87.03, as it covers motor cars and other motor vehicles principally designed for the transport of persons and 87.11, as this heading covers motorcycles, mopeds, and cycles fitted with an auxiliary motor. Classification in heading 87.03 is ruled out because the goods at issue do not contain features which are indicative of the design characteristics generally applicable to the vehicles which fall in this heading, as listed in the Explanatory Notes to heading 87.03, items (a) to (e), such as the presence of permanent safety equipment, rear windows, sliding or lifting doors, etc. Heading 87.11 was next considered. The Explanatory Notes read, in part, “the heading includes motor-scooters, characterised by their small wheels and by a horizontal platform which joins the front and rear portions of the vehicle”. Although the Explanatory Notes state that “this heading covers a group of two-wheeled motorised vehicles which are essentially designed for carrying persons”, they also state that "three-wheeled vehicles (e.g., the `delivery tricycle' type) are also classified here provided they do not have the character of motor vehicles of heading 87.03". This indicates that contrary to what is stated in the first paragraph of the Explanatory Notes, this heading covers more than two-wheeled vehicles.