Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles.

5” with an overall length of 97” and it has an operator’s platform to steer the vehicle (i.e., no closed cab). These design features are indicative of those of the goods of heading 87.09, as provided for in the Explanatory Notes to that heading. As noted in the information provided, the goods, when assembled, form the complete frame and undercarriage of the Power Buggie. In our view, this...

Source: advance_ruling (C-2017-007220)

Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short-distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles

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

Specially designed for the transport of highly radioactive materials (Euratom) The explanatory note to subheading 8606 91 10 applies,mutatis mutandis.

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

47. The Tribunal finds that the goods in issue are properly classified under tariff item No. 8714.99.10 as bicycle wheels. 48. Therefore, the appeal is dismissed. 1. R.S.C. 1985 (2d Supp.), c. 1 [Act]. 2. S.C. 1997, c. 36. 3. Canada is a signatory to theInternational Convention on the Harmonized Commodity Description and Coding System, which governs the Harmonized System. 4. S.C. 1997, c....

Source: citt_decision (AP-2010-060)

2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. . . . 7. Section 11 of theCustoms Tariffprovides that, in interpreting headings and subheadings, regard shall be had to theExplanatory...

Source: citt_decision (AP-2010-060)

8714.93.00 - -Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels 8714.99- -Other 8714.99.10 - - -Bicycle wheels 8714.99.90 - - -Other 11. The relevantExplanatory Notesto Section XVII provide as follows: GENERAL. . .(C)Parts and accessories covered more specifically elsewhere in the Nomenclature.Parts and accessories, even if identifiable as for the...

Source: citt_decision (AP-2010-060)

15. Both parties submitted that classification at the tariff item level can be determined through the application of Rule 1 of theCanadian Rulesand Rule 1 of theGeneral Rules. 16. In a nutshell, the CBSA argued that the goods in issue are properly classified as bicycle wheels because (i) there is nothing in tariff item No. 8714.99.10 or the accompanying notes that limits the meaning of the...

Source: citt_decision (AP-2010-060)

19. Outdoor Gear also contended that the term “bicycle wheels” implicitly refers to bicycle wheels fitted with tires and tubes. Outdoor Gear refers to the fact that tires and tubes, when imported separately, are classified in heading Nos. 40.11 and 40.13 respectively.14According to Outdoor Gear, this implies that, when tires and tubes are attached to the bicycle wheel at the time of...

Source: citt_decision (AP-2010-060)

30. TheCanadianOxford Dictionarydefines the word “wheel” as follows: “. . .1a solid disc or circular frame with spokes radiating from the centre, attached or able to be attached at its centre to an axle around which it revolves, used to facilitate the motion of a vehicle or for various mechanical purposes.2anything resembling a wheel in function or appearance . . . .”28Notably, these...

Source: citt_decision (AP-2010-060)

35. TheExplanatory Notesto heading No. 87.14 are relevant, but their reference to “[w]heels and parts thereof (hubs, rims, spokes, etc.)” does not preclude an interpretation of the term “bicycle wheels” as including the goods in issue. Given that the phrase “. . . parts thereof (hubs, rims, spokes, etc.)” specifically refers to individual parts and accessories of bicycle wheels, there is no...

Source: citt_decision (AP-2010-060)