&&This product is a bicycle trailer specifically designed to transport small pets (marketed specifically for transporting dogs). It is equipped with two 20 cm rear wheels and a third 12.5 cm retractable front wheel, which allows the trailer to be converted into a stroller. The frame is made of steel, and the cab (approximately 77 cm long, 60 cm wide and 56 cm high), is made of orange and black water-repellent fabric. It has a transparent PVC front window, mosquito-net type side windows and a rear entrance. The product includes a removable bar for conversion into a stroller, and is imported disassembled, in a sealed box for sale to the end user.

&&Section 10 of the Customs Tariff states that the classification of imported goods is determined in accordance with the General Rules for the Interpretation (GRI) of the Harmonized System. Section 11 of the Customs Tariff states that, in interpreting the heads and subheadings, regard shall be had to the Explanatory Notes to the Harmonized Commodity Description and Coding System (HS) published by the World Customs Organization (WCO).&&&&General Rule for Interpretation 1 (GRI 1) states that the titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and Section or Chapter Notes. Similarly, General Rule for Interpretation 6 (RGI 6) states that, for legal purposes, the classification of goods shall be determined according to the terms of those subheadings and Subheading Notes.&&&&In your request for an advance ruling, you proposed tariff classification under 8716.80.20.90. This tariff classification number is correct.&&&&Chapter 87 covers, with some exceptions, all land vehicles. Heading 87.16 specifically names trailers for all vehicles and other vehicles, not mechanically propelled. The Explanatory Notes to heading 87.16 state that such vehicles are designed either to be towed by other vehicles or to be pulled or pushed by hand. Given that, according to the Explanatory Notes to heading 87.16, trailers are intended exclusively for coupling by means of a special device, whether automatic or not, to other vehicles, the DOGGO BIKE Bicycle Trailer – Model DBMORA66, which is convertible into a stroller, is classified as an other vehicle, not mechanically propelled, under subheading 8716.80. Since it is designed exclusively for the transport of animals or goods, it is more precisely classified under 8716.80.20.90, in accordance with GRI 1, 2(a) and 6.