関税スケジュール 裁定 D-メモランダ 貿易救済措置 PGA要件 制裁体制

Ruling C-2021-001164

active

&&This product consists of 3 manually operated truck turntables. These turntables are used to perform maintenance work on railcars and streetcars. The diameter of each turntable is 10’, the track gauge is 4’ 8-1/2” and the turning capacity is 15,000 lbs. The rotating rail load is&&22, 000 lbs. and the rail cross over capacity is 66,000 lbs.&&Each turntable and support frame is of welded construction and the turntable is secured centrally by a heavy duty centre pen with and anti-friction self-aligning bearing. The top surface of the turntable is manufactured from thick non-patterned steel plate furnished with a silica epoxy grit coating.&&Each turntable is manually operated by means of an extendable hand lever and capable of rotating a truck 360 degrees in either direction, and they conform to requirements for a turntable pit.

HS分類

8428.90.00.90

CBSAの根拠

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that 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 heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&The manual truck turntables meet the terms of Heading 84.28 which provides for other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics.) The Explanatory Note to the heading states, in part, “this heading covers a wide range of machinery for the mechanical handling of materials, goods, etc. (lifting, conveying, loading, unloading, etc.). They remain here even if specialised for a particular industry, for agriculture, metallurgy, etc.

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