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-2018-000199

active

&&The WT1500 and WTA500 wheel trolleys are hand-propelled wheel trolleys designed for the efficient removal of large wheels for tractors, agricultural and contractors’ machinery, transport trucks, and buses. The WT1500 trolley contains a hand-crank and the WTA500 trolley contains a foot-operated hydraulic ram, to lift and cradle the wheel. Both models must be pushed into position by hand in order to remove and install the wheels.

HS 归类

8428.90.00.90

CBSA 推理

&&The WT1500 and WTA500 wheel trolleys are utilized to lift and handle large equipment wheels for installation and removal purposes. Heading 84.28 covers other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics). This heading covers a wide range of machinery for the mechanical handling of materials and goods. The Explanatory Notes to heading 84.28 state that these types of goods are classified therein, even if they are specialized for a particular industry. Based on the foregoing, the WT1500 and WTA500 wheel trolleys meet the terms of heading 84.28.

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