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Ruling C-2018-002574

active

&&The product consists of a pendulous chassis with two tilting wheels. The product has disk brakes and an add-on for carrying cargo. The product attaches to the front of a bicycle. It replaces the front wheel of a bike. The installation of the product on a bicycle is reversible.

Phân loại mã HS

8714.99.90.00

Lý giải của CBSA

&&You proposed tariff classification under 8714.99.90, which covers other vehicle parts and accessories classified under headings 87.11 to 87.13. The product was found to be specifically designed to be incidentally used with a bicycle, and that it is not found elsewhere in the Nomenclature. Consequently, the product meets the requirements of Note 3 of Section XVII and is of heading 87.14 as another vehicle part or accessory of headings 87.11 to 87.13.

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