CBSA Gerekçesi
&&The original classification decision (8716.90.30 00) was made utilizing General Interpretative Rule (GIR) 3(c), as it attributed equal weight to headings 87.16 and 87.08. The use of GIR 3(c) was an error, as GIR 3(a) should have been utilized to make the decision. The reasons for this are explained below.&&&&GIR 3(a) reads as follows:&&&&3. When by application of Rule 2 (b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:&&&&(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.&&&&Reference should have been made to D memoranda D10-14-44, which provides guidance on the Tariff Classification of Wheels and Rims for use as Parts on Both Motor Vehicles and Trailers/Semi-trailers (which explicitly describes the goods at issue).&&&&The memoranda D10-14-44 informs of the following: “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. Interchangeable wheels and rims and parts and accessories thereof are to be classified under the appropriate tariff items of subheading 8708.70, as road wheels and parts and accessories thereof for motor vehicles in accordance with Legal Note 3 and Explanatory Note (III), (B)(2) to Section XVII ”.&&&&Note 3 to Section XVII states that “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” .(Emphasis added)&&&&According to the information provided, the road wheels subject to the Advanced Ruling are interchangeable between motor vehicle tractors of subheading 8701.20 and trailers of heading 87.16. D10-14-44 tells us that, in this circumstance, the principal use of these goods is with motor vehicles.&&&&Based on the aforementioned, the “road wheels” at issue are classified under the appropriate tariff items of subheading 8708.70, as road wheels and parts and accessories thereof for motor vehicles in accordance with Note 3 to Section XVII, Explanatory Note (III), (B)(2) to Section XVII and GIR 3(a).&&&&
