Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane.

As it is made to lift and move loads, sits on casters and uses forks to lift the load, the product is considered to be a manual forklift truck of heading 84.27. It does not correspond to the definitions of either mobile lifting frames on tires or straddle carriers found in the Explanatory Note to Heading 84.26.

Source: advance_ruling (C-2015-005436)

Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other machinery, self-propelled See the HS Explanatory Note to heading 8426 , ‘self-propelled and other “mobile” machines’, (b), (2). In order to distinguish between the self-propelled machinery of these subheadings, on the one hand, and powered vehicles for special purposes of heading 8705 , on the other hand, the self-propelled machines falling in these subheadings generally have the...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

The second sentence of paragraph 41 should read as follows: “The legal and explanatory notes to Section XVI (where heading No. 84.79 appears) expressly exclude articles of Section XVII (where heading No. 87.05 appears).” Also, paragraph 30 should read “motor vehicle classified under subheading No. 8705.90” and paragraph 49 “motor vehicle under subheading No. 8705.90”. By order of the...

Source: citt_decision (AP-2017-017)

[13]and theExplanatory Notes to the Harmonized Commodity Description and Coding System,

Source: citt_decision (AP-2017-017)

[14]published by the WCO. While the classification opinions and the explanatory notes are not binding, the Tribunal will apply them unless there is a sound reason to do otherwise.

Source: citt_decision (AP-2017-017)

16.  The Tribunal must therefore first determine whether the goods can be classified at the heading level according to Rule 1 of theGeneral Rulesas per the terms of the headings and any relative section or chapter notes in theCustoms Tariff, having regard to any relevant classification opinions and explanatory notes. It is only where Rule 1 does not conclusively determine the classification of...

Source: citt_decision (AP-2017-017)

Machines et appareils mécaniques ayant une fonction propre, non dénommés ni compris ailleurs dans le présent Chapitre. -Machines et appareils pour les travaux publics, le bâtiment ou les travaux analogues 19.  Note 1 to Section XVI specifically excludes articles of Section XVII from classification in Section XVI: 1.  This Section does not cover:...(l)  Articles of Section XVII;... 1.  This...

Source: citt_decision (AP-2017-017)

(VIII)MOBILE MACHINERYAs regards self-propelled or other mobile machines, reference should be made to the Explanatory Notes to the headings for the machines (e.g., lifting and handling machinery, headings 84.25 to 84.28, and excavating machinery, headings 84.29 and 84.30), and to the Explanatory Notes to the Chapters and headings of Section XVII. (VIII)MOBILE MACHINERY As regards...

Source: citt_decision (AP-2017-017)

[20]On the basis of these definitions, it submits that the goods in issue are trucks because they are a motor vehicle powered by an engine, used for a purpose, namely, to gather, carry and dispose of refuse. 34.  The CBSA argues that the goods in issue also meet the requirements found in the explanatory notes to heading No. 87.05, which require that the goods must form a “complete motor...

Source: citt_decision (AP-2017-017)