2275 107th Street
Ville St. Georges, QC G5Y 8G6
Date of issuance of ruling:
This is in response to a request submitted on your behalf by SDV Logistiques Canada Inc. for an Advance Ruling on the tariff classification of a wheel, #231-613, used to manufacture semi-trailers. This product is exported by Kic Holding, Dayton, Ohio, USA.
The product is a wheel and a rim that will be used to manufacture semi-trailers. This type of wheel can also be used on the front axle of certain trucks. The dimensions of the tire are 22.5 x 8.25-15D 285.75MM B.C and it weighs 79.6 lb.
Analysis and Justification
Different types of wheels and rims, which are designed for highway tractors, buses and trucks, can also be used on trailers and semi-trailers. The administrative policy on the tariff classification of wheels and rims to be used as parts in automobiles and trailers and semi-trailers is set out in departmental memorandum D10-14-44. Paragraph 3 of the Memorandum reads as follows: “Numerous types of wheels and rims, which are designed for road tractors, buses and trucks, are also used on trailers and semi-trailers. It has been determined that the majority of interchangeable units are used on motor vehicles of tariff item 8701.20.00, and headings 87.02, 87.04 and 87.05 rather than for trailers/semi-trailers of heading 87.16.”
Legal Note 3 (Section XVII) reads in part: “A part or accessory which answers to a description in two or more of the headings of those chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.” Explanatory Note (III)(B)(2)(Section XVII) describes the principal use criterion for parts or accessories which can be classified under two or more headings in the Section as “Certain parts and accessories are suitable for use on more than one type of vehicle (motor cars, aircraft, motorcycles, etc.); examples of such goods include brakes, steering systems, wheels, axles, etc. Such parts and accessories are to be classified in the heading relating to the parts and accessories of the vehicles with which they are principally used.”
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.
In keeping with GIRs 1 and 6, the wheel used to manufacture semi-trailers is classified under 8708.70.19.00.
This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the 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, this advance ruling will be released to the public in accordance with the procedures described in Memorandum D11-11-3. The advance ruling will be published on the CBSA website within 30 days.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: