Go-karts classified as motor vehicles under Heading 87.03, not fairground amusements under Heading 95.08.

Go-karts used for racing were classifiable as motor vehicles principally designed for the transport of persons under Heading 87.03. The Tribunal relied on earlier decisions involving substantially similar goods, rejected factual attempts to distinguish them, and held that the essential character of the product remained that of a motor vehicle even when used for amusement or on a fixed track. Heading 95.08 for fairground amusements did not apply because the goods were not shown to form part of a larger fairground installation, and the Chapter 95 exclusions did not assist the assessee. Classification under Heading 87.03 therefore prevailed.

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Issues: Whether go-karts manufactured by the respondent were classifiable under Heading 87.03 as motor vehicles principally designed for the transport of persons, or under Heading 95.08 as fairground amusements.

Analysis: The Tribunal compared the rival tariff entries and found that the goods were individual go-karts used for racing. It relied on earlier Tribunal decisions dealing with substantially similar goods and held that the earlier classification under Heading 87.03 applied. The Tribunal rejected the attempt to distinguish those decisions on facts, and held that the essential character of the product remained that of a motor vehicle principally designed to transport persons, even if used for amusement or on a fixed track. It further held that Heading 95.08 did not cover such goods as they were not shown to be part of a larger fairground installation and the specific exclusions under Chapter 95 did not assist the assessee.

Conclusion: Go-karts were held classifiable under Heading 87.03 and not under Heading 95.08, and the Revenue's classification succeeded.

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