Tariff Classification Advance Ruling
Apex Universal Pickup Truck Rack (model number UPUT-RACK-ALUM)

Applicant

Mr. Tommy Kersting
Discount Ramps.Com LLC
760 S Indiana Ave.
West Bend, WI 53095
USA

Date of issuance of ruling: December 22, 2016

This is in response to a request submitted on behalf by FedEx Trade Networks for an advance ruling on the tariff classification of an Apex Universal Pickup Truck Rack. This product is exported from Discount Ramps.Com, LLC, 760 S Indiana Ave., West Bend, WI, 53095.

TRS Number: 276942
Classification Number: 8708.99.99.99
Effective Date: December 22, 2016

Product Description

The product at issue is the Apex Universal Pickup Truck Rack, model number UPUT-RACK-ALUM. It measures 134″ l × 66 ½″ w × 38″ h with a 6 1 ¼″ guard rail along each side. It weighs 78 pounds and has a weight capacity of 800 pounds. It has fully adjustable cross bars to fit any pickup truck. The patented mounting clamps make installation quick and easy with no drilling required. The rack has several anchor points for securing tie-down straps for hauling cargo and equipment.

Analysis and Justification

The Apex Universal Pickup Truck Rack, model number UPUT-RACK-ALUM, is specifically designed to be mounted on a pickup truck for hauling cargo and equipment over the box and cab of a pickup truck. This product meets the terms of heading number 87.08, which provides for parts and accessories of the motor vehicles of headings 87.01 to 87.05.

The Explanatory Notes to heading 87.08 state, in relevant part; “This heading covers parts and accessories of the motor vehicles of headings 87.01 to 87.05, provided the parts and accessories fulfil both the following conditions:

(i)  They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles;

and

(ii) They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note).”

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 Apex Universal Pickup Truck Rack, model number UPUT-RACK-ALUM, is classified in 8708.99.99.99 by application of General Interpretative Rules 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 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 D-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.

CBSA Contact

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

File Number

C-2016-011200

Date modified: