The tariff classification of an articulating and extending work platform from Italy

N318679 April 16, 2021 CLA-2-84:OT:RR:NC:N1:103 CATEGORY: Classification TARIFF NO.: 8428.90.0290 Alec Streeter Oshkosh Corporation 1917 Four Wheel Drive Oshkosh, WI 54902 RE: The tariff classification of an articulating and extending work platform from Italy Dear Mr. Streeter: In your letter dated April 1, 2021 you requested a tariff classification ruling on behalf of JLG Industries, Inc., a wholly-owned subsidiary of Oshkosh Corporation. The item under consideration is an articulating and extending work platform, model numbers XT600AJ, XT450AJ, and XT340AJ. The difference between each model is the reach and lifting height, which ranges from 34 feet to 60 feet. Each platform includes a boom lift assembly, subframe and deck assembly, rear platform ladder, and four outriggers. The boom lift assembly is composed of an articulating and extending boom with a worker basket. Post importation, the platform will be installed on the back of a commercial truck chassis. The finished vehicle is intended for applications in forestry including vegetation management, tree care, and tree removal. It is also marketed toward applications on commercial and residential properties for exterior building aesthetics and maintenance. The commercial truck chassis supplies the electricity needed to operate the articulating and extending work platform. The platform must also be attached to the power take-off from the chassis to operate the hydraulics. The applicable subheading for the articulating and extending work platform 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 the World Wide Web at https://hts.usitc.gov/current. 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 Paul Huang at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division