Tariff Classification Advance Ruling
Three manual truck turntables

Applicant

Paul Wojcik
Railquip, Inc.
3731 Northcrest Road, Ste. 6
Atlanta, GA  30340
USA

Date of issuance of ruling: August 18, 2015

This is in response to a request submitted on your behalf by Kuehne + Nagel Ltd. for an advance ruling on the tariff classification of three manual truck turntables. This product is exported from Railquip, Inc., 1731 Northcrest Road, Ste. 6, Atlanta, GA, 30340.

TRS Number: 270999
Classification Number: 8428.90.00.99
Effective Date: August 18, 2015

Product Description

Based on the information provided, this product consists of three truck turntables that are manually operated. These turntables are used to perform maintenance work on railcars and streetcars. The diameter of each turntable is 10', the track gauge is 4' 8-1/2" and the turning capacity is 15,000 lbs. The rotating rail load is 22,000 lbs. and the rail cross over capacity is 66,000 lbs.
 
Each turntable and support frame is of welded construction and the turntable is secured centrally by a heavy duty centre pin with an anti-friction self-aligning bearing. The top surface of the turntable is manufactured from thick non-patterned steel plate furnished with a silica epoxy grit coating.

Each turntable is manually operated by means of an extendable hand lever and capable of rotating a truck 360 degrees in either direction, and they conform to requirements for a turntable pit.

Analysis and Justification

The manual truck turntables meet the terms of Heading 84.28 which provides for other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics. The Explanatory Note to the heading states, in part, "this heading covers a wide range of machinery for the mechanical handling of materials, goods, etc. (lifting, conveying, loading, unloading, etc.). They remain here even if specialised for a particular industry, for agriculture, metallurgy, etc."

Decision

Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. 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, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.

The manual truck turntables are classified under 8428.90.00.99 by GIR 1 and 6.

Legislative/Administrative References

This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the Canada Border Services Agency (CBSA) for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed. Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible. You may request that the advance ruling be modified or revoked as of the date of the change.

Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice. Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.

Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA's Memorandum D11-11-3, Advance Rulings for Tariff Classification.

This advance ruling is considered 'reason to believe' for the purposes of section 32.2 of the Customs Act and the CBSA's Administrative Monetary Penalty System, described in Memorandum D22-1-1.

All Memoranda referenced in this letter may be accessed on the CBSA website.

Consent to the Public Release of the Advance Ruling

As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3. The ruling will be published on the CBSA website in 30 days.

CBSA Contact

Mark Grant
Manager, Tariff Policy Unit 'B'
Trade Policy Division
Headquarters, Ottawa

File Number

C-2015-005404

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