N254579 N2 Ruling Active

The tariff classification of Scrap Grapple Bucket

Issued July 14, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8428.90.0290

Headings: 8428

Product description

You are requesting a tariff classification on an item called a Scrap Grapple Bucket. This bucket is used as an attachment on the front of a fork lift truck or similar equipment to scoop up various materials/products such as scrap, logs and paper for movement. The end of the bucket contains grapple teeth which are hydraulically activated with cylinders powered by the lift truck. These teeth will close so as to hold the product in place while it is being moved. The scrap grapples are made of steel and can vary in size and shape depending on the user’s requirements. There are no other functions for the scrap grapple bucket except being used with a forklift truck to move various materials/products.

CBP rationale

The applicable subheading for the Scrap Grapple Bucket 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

N254579 July 14, 2014 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8428.90.0290 Mr. Steven Russell Keller Cascade Corporation 2201 NE 201st Avenue Fairview, OR 97024 RE: The tariff classification of Scrap Grapple Bucket Dear Mr. Keller: In your letter dated June 18, 2014, you requested a tariff classification ruling. You are requesting a tariff classification on an item called a Scrap Grapple Bucket. This bucket is used as an attachment on the front of a fork lift truck or similar equipment to scoop up various materials/products such as scrap, logs and paper for movement. The end of the bucket contains grapple teeth which are hydraulically activated with cylinders powered by the lift truck. These teeth will close so as to hold the product in place while it is being moved. The scrap grapples are made of steel and can vary in size and shape depending on the user’s requirements. There are no other functions for the scrap grapple bucket except being used with a forklift truck to move various materials/products. The applicable subheading for the Scrap Grapple Bucket 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. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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