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-2018-002576

active

&&The product is a box with a metal structure and fabric cover for transporting a child in the front area of a bicycle equipped with an AddBike. The product is unassembled when imported.

HS 归类

8714.99.90.00

CBSA 推理

&&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 an AddBike-equipped bicycle, and that it is not found elsewhere in the Nomenclature. Since the product at issue in the request is unassembled when imported, GIR 2(a) must be applied as it states that unassembled items are classified under the heading of the assembled item. Consequently, the product meets the requirements of Note 3 of Section XVII and is of headings 87.11 to 87.13.

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