Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof.

31 by the terms of the heading text and Explanatory Notes to heading 85.31. Note 2(f) to Section XII excludes electrical machinery and equipment from classification in Section XVII. The Explanatory Notes to Section XVII, as well as the Explanatory Notes to heading 87.16 support the exclusion of the goods at issue from classification in heading 87.16 as a part.

Source: advance_ruling (C-2015-000949)

The tariff classification number as determined is found under the section titled "Decision". Chapter 87 includes, with a few exceptions, all ground vehicles and heading 87.16 specifically names trailers and other vehicles, not mechanically propelled. It is mentioned in the Explanatory Notes to heading 87.16 that such vehicles are designed either to be pulled by other vehicles or to be pulled...

Source: advance_ruling (8000001961)

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) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000003497)

31 by the terms of the heading text and the Explanatory Notes to heading 85.31. Note 2(f) to Section XII excludes electrical machinery and equipment from classification in Section XVII. The General Explanatory Notes to SectionXVII, as well as the Explanatory Notes to heading 87.16 support the exclusion of the goods at issue from classification in heading 87.16 as a part.

Source: advance_ruling (C-2015-000950)

31 by the terms of the heading text, and the Explanatory Notes to heading 85.31. Note 2(f) to Section XII excludes electrical machinery and equipment from classification in Section XVII. The General Explanatory Notes to Section XVII, as well as the Explanatory Notes to heading 87.16, support the exclusion of the goods at issue from classification in heading 87.16 as a part.

Source: advance_ruling (C-2015-000948)

(i) They must be identifiable as being suitable for use solely or principally with such vehicles; Item (K) to the Explanatory Note to heading 87.08 includes "… wheels (pressed steel, wire-spoked, etc.), whether or not fitted with tyres (in Canada, spelled "tires"); …". Item (4) to the Explanatory Note to heading 87.16, under "PARTS" provides for the inclusion of steel wheels and parts thereof,...

Source: advance_ruling (C-2015-006665)

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,...

Source: advance_ruling (C-2019-005041)

This tariff classification number is correct. Chapter 87 covers, with some exceptions, all land vehicles. Heading 87.16 specifically names trailers for all vehicles and other vehicles, not mechanically propelled. The Explanatory Notes to heading 87.16 state that such vehicles are designed either to be towed by other vehicles or to be pulled or pushed by hand. Given that, according to the...

Source: advance_ruling (C-2020-003195)

16 specifically names trailers for all vehicles and other vehicles, not mechanically propelled. The Explanatory Notes to heading 87.16 state that such vehicles are designed either to be towed by other vehicles or to be pulled or pushed by hand. Given that, according to the Explanatory Notes to heading 87.16, trailers are intended exclusively for coupling by means of a special device, whether...

Source: advance_ruling (C-2020-003195)

Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof

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