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This heading covers a group of non-mechanically propelled vehicles (other than those of the preceding headings) equipped with one or more wheels and constructed for the transport of goods or persons. It also includes non-mechanical vehicles not fitted with wheels (e.g., sledges, special sleds running on timber trackways).
The vehicles of this heading are designed to be towed by other vehicles (tractors, lorries, trucks, motorcycles, bicycles, etc.), to be pushed or pulled by hand, to be pushed by foot or to be drawn by animals.The heading includes : (A) Trailers and semi-trailers.
For the purposes of this heading, the terms "trailers" and "semi-trailers" means vehicles (other than side-cars) of a kind designed solely to be coupled to another vehicle by means of a special coupling device (whether or not automatic).
The most important types of trailers and semi-trailers falling in this group are those designed for use with motor vehicles. Trailers usually have two or more sets of wheels, and a coupling system mounted on the swivelling front wheels which steer the vehicles. Semi-trailers are fitted with rear wheels only, the forward end resting on the platform of the towing vehicle to which it is coupled by a special coupling device.
For the purposes of the following Explanatory Note, the term "trailers" includes semi-trailers.
Trailers falling here include : (1) Trailers of the caravan type (travel trailers), for housing or camping. (2) Self-loading agricultural trailers fitted with automatic loading devices and possibly also with attachments for chopping forage, maize (corn) stalks, etc.
This heading does not cover self-loading trailers permanently mounted with harvesting equipment, for cutting, chopping and transporting grass, maize (corn), etc. (heading 84.33). (3) Self-unloading trailers for carrying different products (forage, manure, etc.), with a moving floor for unloading purposes; these vehicles can be fitted with various attachments (manure chopper, forage shredder, etc.) to adapt them for use as a muck spreader, forage box or root trailer. (4) Other trailers for the transport of goods such as : (a) Tanker trailers (whether or not fitted with pumps). (b) Agricultural, public works, etc., trailers (whether or not tipping). (c) Refrigerator or insulated trailers for the transport of perishable goods. (d) Removal trailers. (e) Single or double-decker trailers for the transport of livestock, motor cars, cycles, etc. (f) Trailers adapted for the transport of certain goods (e.g., plate glass). (g) "Road-rail" (intermodal) trailers (intended mainly for use as road trailers, but so designed that they may be transported on special railway wagons fitted with guide rails). (h) Trailers fitted with rails for road transport of railway wagons. (ij) Drop-frame trailers with loading ramps for the transport of heavy equipment (tanks, cranes, bulldozers, electrical transformers, etc.). (k) Two- or four-wheel independent timber-carrying bogies. (l) Logging trailers for the transport of timber. (m) Small trailers towed by cycles or motor cycles. (5) Other trailers such as : (a) Motor vehicle trailers specially designed for the conveyance of persons. (b) Fairground caravans (other than those of heading 95.08). (c) Exhibition trailers. (d) Library-trailers. (B) Hand- or foot-propelled vehicles.
This group includes : (1) Trucks and trolleys of various kinds including those specialised for use in particular industries (in the textile or ceramic industries, in dairies, etc.). (2) Wheelbarrows, luggage-trucks, hopper-trucks and tipping-trucks. (3) Food carts, buffet trolleys (other than the type falling in heading 94.03), of a kind used in railway stations. (4) Hand-carts, e.g., for waste disposal. (5) Rickshaws. (6) Small insulated barrows for use by ice cream vendors. (7) Tradesmen's barrows of all kinds. These lightweight vehicles are sometimes fitted with pneumatic tyres. (8) Sledges (hand-drawn) for the transport of wood in mountainous country. (9) "Kicksleds", propelled by the direct pressure of the rider's foot on the snow covered ground, designed particularly for the transport of persons in subarctic regions.
This heading does not cover : (a) Walking aids known as "walker-rollators", which generally consist of a tubular metal frame on three or four wheels (some or all of which may swivel), handles and hand-brakes (heading 90.21). (b) Small wheeled-containers (e.g., wheeled-baskets) of basketwork, metal, etc., not incorporating a chassis, of a kind used in shops (classification according to their constituent material). (C) Vehicles drawn by animals.
This group includes : (1) State (ceremonial) -coaches, coupes, calashes, hackney-coaches, cabriolets. (2) Hearses. (3) Sulkies. (4) Children's donkey-carts and pony-carts used in public gardens, squares, etc. (5) Delivery vehicles of all kinds; removal vans. (6) Carts of all kinds, including tipping-carts. (7) Sledges and sleighs. VEHICLES FITTED WITH MACHINERY, ETC.
The classification of units consisting of vehicles with permanently built-on machines or appliances is determined according to the essential character of the whole. The heading therefore covers such units which derive their essential character from the vehicle itself. On the other hand, units deriving their essential character from the machine or appliance they incorporate are excluded.
It follows from the above that : (Ⅰ) Trucks, carts or trailers with built-on tanks, whether or not they are fitted with subsidiary pumps for filling or emptying purposes, are classified here. (Ⅱ) The following, for example, are excluded and fall in the heading relating to the machine or appliance : (a) Hand-truck, animal cart or trailer-type spraying appliances of heading 84.24. (b) Machines and appliances mounted on a simple wheeled chassis, designed to be towed, such as mobile pumps and compressors (heading 84.13 or 84.14) and mobile cranes and ladders (heading 84.26 or 84.28). (c) Trailed concrete mixers (heading 84.74).
PARTS
This heading also includes parts of the vehicles mentioned above, provided the parts comply with both the following conditions : (ⅰ) They must be identifiable as being suitable for use solely or principally with such vehicles;
and (ⅱ) They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note). Parts of this heading include : (1) Chassis and component parts thereof (frame side members, cross members, etc.). (2) Axles. (3) Bodies and parts thereof. (4) Wooden or steel wheels and parts thereof, including wheels fitted with their tyres. (5) Coupling devices. (6) Brakes and parts thereof. (7) Shafts, swingle-bars and similar parts. Winter sports equipment, such as toboggans, bobsleighs (bobsleds), etc., is excluded (heading 95.06).
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