G81956 G8 Ruling Active

The tariff classification of hand pallet trucks from China

Issued October 5, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8427.90.0000

Headings: 8427

Product description

Model BT pallet trucks are used to lift and transport palletized loads over short distances in factories, warehouses, and similar establishments. They basically consist of an iron double-forked frame resting on nylon rollers, a hydraulic lifting piston with a slow lowering valve, and a long handle mounted on pivoting wheels for raising the frame and steering the truck. In operation, the unit is rolled beneath a pallet and the handle is manually pumped up and down, causing the hydraulic piston to raise the pallet off the floor. The pallet truck and its load can then be rolled along by pushing or pulling on its handle. According to descriptive literature submitted with your letter the Model BT hand pallet truck has a lifting capacity of 2500 pounds and a turning radius of 270 degrees.

CBP rationale

The applicable subheading for the Model BT hand pallet trucks 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 G81956 October 5, 2000 CLA-2-84:RR:NC:1:103 G81956 CATEGORY: Classification TARIFF NO.: 8427.90.0000 Mr. Orlando Rodriguez Almacenes Pitusa, Inc. PO Box 839 Hato Rey Station San Juan, PR 00919-0839 RE: The tariff classification of hand pallet trucks from China Dear Mr. Rodriguez: In your letter dated September 7, 2000 you requested a tariff classification ruling. Model BT pallet trucks are used to lift and transport palletized loads over short distances in factories, warehouses, and similar establishments. They basically consist of an iron double-forked frame resting on nylon rollers, a hydraulic lifting piston with a slow lowering valve, and a long handle mounted on pivoting wheels for raising the frame and steering the truck. In operation, the unit is rolled beneath a pallet and the handle is manually pumped up and down, causing the hydraulic piston to raise the pallet off the floor. The pallet truck and its load can then be rolled along by pushing or pulling on its handle. According to descriptive literature submitted with your letter the Model BT hand pallet truck has a lifting capacity of 2500 pounds and a turning radius of 270 degrees. The applicable subheading for the Model BT hand pallet trucks 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 Part 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 212-637-7027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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