Tribunal Rules Against Appellants in Trailer Classification Dispute

The Tribunal upheld the department's interpretation that heading 87.13/14 applies to all trailers, including those for special heavy-duty trailers, resulting in the rejection of the appellants' claim.

---

---

The appellants claimed their imported parts were for a special heavy-duty trailer, not covered by heading 87.13/14. The department argued all trailers must be pulled by another vehicle, interpreting "not mechanically propelled" to mean no prime mover on the trailer itself. The Tribunal agreed with the department, stating heading 87.13/14 applies to all trailers, upholding the lower orders and rejecting the appeal.

---