Mr. Paul Wojcik
3731 Northcrest Road, Suite 6
Atlanta, GA 30340
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Kuehne + Nagel Ltd. for an advance ruling on the tariff classification of an underfloor railcar hoist system. This product is exported from Railquip, Inc., 1731 Northcrest Road, Suite 6, Atlanta, GA, 30340.
This product is a cantilever jacking and stand system which will be built under and into the floor of a railcar maintenance garage. The lifting beams are lowered or raised by threaded steel spindles operated by electrical motors and the system is controlled by a motor control console. In the lowered position, a railcar is rolled into place over cantilevered lifting heads whereby it is jacked to a desired height. Body stands are positioned to support the car body, permitting the trucks (bogies) to be separated and lowered from the body for undercarriage work to be performed.
The system consists of 3 car hoists and 6 pairs of body supports in a shallow pit design. The pit depth is between 42" to 48" and the caissons tubes have a diameter of 26" to 36". The lifting capacity of the car hoist is 33 tons with a total lifting power for the 3 car hoists being 99 tons (to lift the complete railcar). The rail crossover capacity is 33 tons, with an axle load of 16.5 tons, 2 axles per truck. The lifting/lowering speed is approximately 17"min ± 10%.
Analysis and Justification
The underfloor railcar hoist system meets the terms of heading 84.25, which provides for pulley tackle and hoists other than skip hoists, winches and capstans and jacks. Subheading 8425.4 provides for "Jacks; hoists of a kind used for raising vehicles. The Explanatory Notes to heading 84.25 lists examples of special types of jacks. Included in these examples is Item (7) – Jacks for lifting railway rolling stock.
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 underfloor railcar hoist system is classified 8425.41.00.00 by GIR 1 and 6.
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 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.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: