Parts of railway or tramway locomotives or rolling-stock.

Parts of railway or tramway locomotives or rolling stock

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

Bogies, bissel-bogies, axles and wheels, and parts thereof These subheadings include: 1.  bogies and bissel-bogies for locomotives; 2.  bissel-bogies which are a combination of a bogie and a bissel and which are also used for locomotives; 3.  motor bogies (bogies with a built-in electric motor) for rail-cars, railway coaches, vans, trucks and locomotives; 4.  bogies for coaches and goods...

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

Brakes and parts thereof These subheadings do not include devices called ‘railbrakes’ (heading 8608 00 00 ). Certain parts of brakes are also excluded from these subheadings, for example, taps, cocks and valves, such as an engine driver's compressed air-brake control valve (subheading 8481 20 90 ).

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

Other In addition to the parts referred to in the HS Explanatory Note to heading 8607 , second paragraph, (4) and (8) to (11), these subheadings also include driving and coupling rods for locomotives.

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

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

Source: citt_decision (AP-2019-003)

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

Source: citt_decision (AP-2019-003)

[20]The Tribunal must therefore first determine whether the goods in issue 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. As the Supreme Court of Canada indicated inIgloo Vikski, it is“only...

Source: citt_decision (AP-2019-003)

[23]There are also several relevant notes to the chapter and explanatory notes.

Source: citt_decision (AP-2019-003)

[25]The explanatory notes to heading 86.07 provide in relevant part as follows: This heading covers parts of railway or tramway locomotives or rolling-stock,providedthe parts fulfilboththe following conditions: This heading covers parts of railway or tramway locomotives or rolling-stock,providedthe parts fulfilboththe following conditions: (1)They must be identifiable as being suitable for...

Source: citt_decision (AP-2019-003)

[48]Throughout its submissions, Ronsco referred to the goods in issue as“wheel bodies”. To arrive at this terminology, Ronsco relied on the French version of the explanatory notes to heading No. 86.07, which provide:“Parmi ces parties de véhicules pour voies ferrées ou similaires, on peut citer: . . . roues et leur parties (corps de roues, bandages, frettes, centres, etc.)”[emphasis added]....

Source: citt_decision (AP-2019-003)