815002 81 Ruling Active

The tariff classification of a hydraulic dolly from Mexico

Issued October 10, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8427.90.0000

Headings: 8427

Product description

The tariff classification of a hydraulic dolly from Mexico

CBP rationale

The applicable subheading for the one ton heavy duty wheel dolly will be 8427.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other works trucks fitted with lifting or handling equipment: other trucks.

Full text

NY 815002 October 10, 1995 CLA-2-84:R:N1:103 815002 CATEGORY: Classification TARIFF NO.: 8427.90.0000 Mr. Larry Robinette Western Quality Products 3600 W. Dickinson Blvd. Fort Stockton, TX 79735 RE: The tariff classification of a hydraulic dolly from Mexico Dear Mr. Robinette: In your letter dated September 5, 1995 you requested a tariff classification ruling. The one ton heavy duty wheel dolly is a steel dolly consisting of a frame and hydraulic lifting cylinder mounted on a U-shaped rectangular base with four roller bearing casters. The unit is used during the installation or removal of tandem wheels up to 52 inches in diameter from large trucks to lift, hold, and transport the wheels. The dolly frame can be tilted to allow exact positioning of the wheels during installation. The applicable subheading for the one ton heavy duty wheel dolly will be 8427.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other works trucks fitted with lifting or handling equipment: other trucks. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Horowitz at 212-466-5494. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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