G88958 G8 Ruling Active

The tariff classification of a hand pallet truck from China

Issued April 19, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8427.90.0000

Headings: 8427

Product description

With your inquiry you submitted descriptive information on the Multiton M50 hand pallet truck. The model M50 is used to lift and transport palletized loads over short distances in factories, warehouses, and similar establishments. The M50 basically consists of a wheeled steel frame with two fork-like extensions which ride on polyurethane rollers, a long handle for raising the frame and steering the truck, and a hydraulic lifting mechanism. To use the pallet truck the forks are rolled beneath the palletized load and the handle is manually pumped up and down, thus raising the pallet and its load off the floor. An individual can then manually move the load along by pushing or pulling on the pallet truck’s handle. The model M50 is 63 inches in length, has a turning radius of 55.5 inches, and can be raised to a height of 7.75 inches. It is capable of transporting loads weighing up to 5000 pounds.

CBP rationale

The applicable subheading for the M50 hand pallet truck 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 G88958 April 19, 2001 CLA-2-84:RR:NC:1:103 G88958 CATEGORY: Classification TARIFF NO.: 8427.90.0000 Mr. Vincent Di Costanzo Panalpina, Inc. Koger Center 425 North Center Drive, Ste. 105 Norfolk, VA 23502 RE: The tariff classification of a hand pallet truck from China Dear Mr. Di Costanza: In your letter dated March 26, 2001 on behalf of Multiton MIC Corp. you requested a tariff classification ruling. With your inquiry you submitted descriptive information on the Multiton M50 hand pallet truck. The model M50 is used to lift and transport palletized loads over short distances in factories, warehouses, and similar establishments. The M50 basically consists of a wheeled steel frame with two fork-like extensions which ride on polyurethane rollers, a long handle for raising the frame and steering the truck, and a hydraulic lifting mechanism. To use the pallet truck the forks are rolled beneath the palletized load and the handle is manually pumped up and down, thus raising the pallet and its load off the floor. An individual can then manually move the load along by pushing or pulling on the pallet truck’s handle. The model M50 is 63 inches in length, has a turning radius of 55.5 inches, and can be raised to a height of 7.75 inches. It is capable of transporting loads weighing up to 5000 pounds. The applicable subheading for the M50 hand pallet truck 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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