Bicycles and other cycles (including delivery tricycles), not motorized.

Bicycles and other cycles (including delivery tricycles), not motorised This heading includes incomplete bicycles that have the essential characteristics of complete bicycles (general rule 2(a) for the interpretation of the Combined Nomenclature). An incomplete bicycle, whether or not assembled, is to be classified under heading 8712 00 if it consists of the frame, the fork and at least two...

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

87.14 - Parts and accessories of vehicles of headings 87.11 to 87.13.. . .This heading covers parts and accessories of a kind used with motorcycles (including mopeds), cycles fitted with an auxiliary motor, side-cars, non-motorised cycles, or carriages for disabled persons,providedthe parts and accessories fulfilboththe following conditions:(i) They must be identifiable as being suitable for...

Source: citt_decision (AP-2012-060)

13. The tariff nomenclature is set out in detail in the schedule to theCustoms Tariff, which is designed to conform to the Harmonized Commodity Description and Coding System (the Harmonized System) developed by the World Customs Organization (WCO).8The schedule is divided into sections and chapters, with each chapter containing a list of goods categorized in a number of headings and...

Source: citt_decision (AP-2012-060)

20. The relevant provisions of theCustoms Tariffthat were applicable at the time of importation of the goods in issue between 2007 and 2011 provide as follows: Section XVIIVEHICLES, AIRCRAFT, VESSELSAND ASSOCIATED TRANSPORT EQUIPMENT. . .Chapter 87VEHICLES OTHER THAN RAILWAYOR TRAMWAY ROLLING-STOCK,AND PARTS AND ACCESSORIES THEREOF. . .87.14 Parts and accessories of vehicles of headings 87.11...

Source: citt_decision (AP-2012-060)

22. The parties agree, and the Tribunal accepts, that the goods in issue are properly classified in heading No. 87.14, which covers “parts and accessories of vehicles of headings 87.11 to 87.13.” Indeed, heading No. 87.14 includes parts and accessories of bicycles, which are classified in heading No. 87.12 as vehicles. Moreover, there is no doubt that the goods in issue are parts or...

Source: citt_decision (AP-2012-060)

36. A term used in theCustoms Tariffmust be interpreted according to the modern contextual method of interpretation, whereby “. . . the words of an Act are to be read in their entire context and in their grammatical and ordinary sense harmoniously with the scheme of the Act, the object of the Act, and the intention of Parliament.”26 37. According to this method, caution must be exercised...

Source: citt_decision (AP-2012-060)

40. The explanatory notes to heading No. 87.14 are in accordance with this definition. Indeed, among the list of parts and accessories of vehicles cited as examples of goods covered by heading No. 87.14 are “wheels and parts thereof (hubs, rims, spokes, etc.).” Therefore, the explanatory notes establish a distinction between the wheel as such and its parts, including the rim orjante....

Source: citt_decision (AP-2012-060)

54. For the foregoing reasons, the Tribunal finds that the goods in issue are properly classified in subheading No. 8714.99 and, more specifically, in accordance with Rule 1 of theCanadian Rules, under tariff item No. 8714.99.10 as bicycle wheels. 55. Therefore, the appeal is dismissed. 1. R.S.C. 1985 (2d Supp.), c. 1 [Act]. 2. S.C. 1997, c. 36. 3. S.O.R./91-499. 4. Tribunal Exhibit...

Source: citt_decision (AP-2012-060)

16. Rule 1 of theCanadian Rulesprovides that “. . . the classification of goods in the tariff items of a subheading or of a heading shall be determined according to the terms of those tariff items and any related Supplementary Notes and,mutatis mutandis, to the [General Rules] . . .” and that “. . . the relative Section, Chapter and Subheading Notes also apply, unless the context otherwise...

Source: citt_decision (AP-2012-060)