8606.91.00.00 - Covered and closed

This HTS classification, 8606.91.00.00, applies to railway or tramway freight cars that are not self-propelled and are specifically described as "covered and closed." This category encompasses a variety of freight wagons designed to protect their cargo from the elements and unauthorized access. Examples include boxcars, refrigerated vans, and tank cars designed for the transport of bulk commodities, where the entire structure is enclosed and has a roof.

It is crucial to distinguish this category from its siblings. Unlike 8606.92.00.00, which covers open freight cars with non-removable sides exceeding 60 cm in height, 8606.91.00.00 is exclusively for fully enclosed wagons. Similarly, it differs from the residual category 8606.99.01, which would cover any other type of non-self-propelled freight car not specifically provided for elsewhere in heading 8606. The defining characteristic here is the completely enclosed and covered nature of the car.

As a leaf node, 8606.91.00.00 has no further subcategories. Therefore, the classification rests solely on the determination that a freight car is not self-propelled, is of the "other" type within heading 8606, and is specifically "covered and closed." Classification within this code requires careful examination of the wagon's design and primary function to ensure it meets the enclosed criteria and is not better classified under more specific provisions if they existed for particular types of covered wagons.