Hewitt Equipement Limitée
Pointe-Claire, QC H9R 1B8
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Livingston International for an advance ruling on the tariff classification of a Container Hauler Tractor, Item #FD-20-ADT-CONTAINER. This product is manufactured by Ground Force Worldwide LLC, Post Falls, ID, USA.
|Effective Date:||March 3, 2015|
According to the documentation provided, the product is a converted dumper truck with all dumper body parts removed and replaced by a platform (flatbed) to carry containers on mining sites (off-highway). It is a CAT 725C articulated chassis with a standard wheelbase chassis equipped with a flatbed cassette deck for standard 20-foot sea containers (1170 cu. Ft., maximum gross weight of 24000kg). The flatbed has industry standard equipment to lock the containers in place but nothing to move them on or off as an external forklift is utilized in order to do so. The engine present in the product is a Cat C11 ACERT Industrial Diesel Engine, of a compression-ignition internal combustion type, developing 230kW (309 hp) of gross power. The product has a standard cabin for the driver and has been prepared with a Canadian cold weather package and options. The gross vehicle weight is 47174kg.
Analysis and Justification
The product fulfills the requirements of a vehicle that is used for the transport of goods as it is similar to the type of vehicles described in the Explanatory Notes (EN) to Heading 87.04, which covers, in part "Ordinary lorries (trucks) and vans (flat, tarpaulin-covered, closed, etc.); delivery trucks and vans of all kinds, removal vans; lorries (trucks) with automatic discharging devices (tipping lorries (trucks), etc.); tankers (whether or not fitted with pumps); refrigerated or insulated lorries (trucks); multi-floored lorries (trucks) for the transport of acid in carboys, cylinders of butane, etc."
Tariff classification 8705.90.90.90 was suggested as the correct classification for the goods, however, the EN to Heading 87.05, provides for special purpose motor vehicles other than those principally designed for the transport of persons or goods. The vehicle subject to this ruling does not meet the terms of the EN as it is designed for the transport of goods.
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.
As the product is not considered as a special purpose motor vehicle of Heading 87.05, its principal design is for the transport of goods, has a compression-ignition engine, has a gross vehicle weight exceeding 20 tonnes and no other exception applies, in accordance with GIR 1 and 6, it is classified under 8704.23.00.00.
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, we will release this advance ruling to the public in accordance with the procedures described in Memorandum D11-11-3. The ruling will be published on the CBSA website in 30 days.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: