N249323 N2 Ruling Active

The tariff classification of a 1Point Lift System from China

Issued January 31, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8428.90.0290

Headings: 8428

Product description

You are importing item #IP-5531-DW3 Manual-2, called a 1 Point Lift System used with motorized ATV’s and UTV’s to utilize various yard and farm use attachments which are not included such as chisels, disc plows and landscape rakes. The 1 Point Lift System has a screw lift design to manually lift or lower yard/farm attachments to apply down-force ground engagement and adjusts and installs easily into 2” hitch style receivers. It is made of a heavy duty 14 gauge 2” square tube steel construction, has multi-height adjustments, a manual lift/lower function and a quick attach and detach function that allows implements to go on/off easily with a single pin. The 1 Point Lift System does not have to be attached to a hitch in order to function properly, but it must be connected to a hitch receiver on an ATV or UTV for which it was designed to be used on.

CBP rationale

The applicable subheading for item #IP-5531-DW3 Manual-2, a 1Point Lift System will be 8428.90.0290, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors, teleferics): Other machinery…Other.

Full text

N249323 January 31, 2014 CLA-2-84:OT:RR:NC:1:106 CATEGORY: Classification TARIFF NO.: 8428.90.0290 Mr. Gordon C. Anderson C.H. Robinson Worldwide Inc. 14800 Charlson Rd Suite 400 Eden Prairie, MN 55347-5048 RE: The tariff classification of a 1Point Lift System from China Dear Mr. Anderson: In your letter dated January 8, 2014, on behalf of your client, Northland International, you requested a tariff classification ruling. You are importing item #IP-5531-DW3 Manual-2, called a 1 Point Lift System used with motorized ATV’s and UTV’s to utilize various yard and farm use attachments which are not included such as chisels, disc plows and landscape rakes. The 1 Point Lift System has a screw lift design to manually lift or lower yard/farm attachments to apply down-force ground engagement and adjusts and installs easily into 2” hitch style receivers. It is made of a heavy duty 14 gauge 2” square tube steel construction, has multi-height adjustments, a manual lift/lower function and a quick attach and detach function that allows implements to go on/off easily with a single pin. The 1 Point Lift System does not have to be attached to a hitch in order to function properly, but it must be connected to a hitch receiver on an ATV or UTV for which it was designed to be used on. The applicable subheading for item #IP-5531-DW3 Manual-2, a 1Point Lift System will be 8428.90.0290, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors, teleferics): Other machinery…Other. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patricia O’Donnell at (646) 733-3011. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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