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I'd say that may fall under Other Trailers
https://www.trade-tariff.service.gov.uk/commodities/8716400000
But it's not my area of expertise.
aggi
@tbc
I tried looking one up but I'm not sure what it would be - it's quite a niche product.
(One canoe/kayak cart, and one kit to turn that into a bicycle trailer for a canoe).