Variant of the North American Product Classification System (NAPCS) Canada 2022 Version 1.0 for Merchandise import and export accounts (regrouping variant)

• C19 - Motor vehicles and parts
• C192 - Medium and heavy trucks, buses, and other motor vehicles
• 412 - Medium and heavy trucks, buses, and other motor vehicles
• 41213 - Freight and utility trailers

412132 - Other trailers

This subclass comprises trailers designed to be pulled by an automobile or light truck and used for the transport of goods and materials.