The tariff classification of an electronically powered dumper from Spain

N337945 February 9, 2024 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8704.60.0000 Pam Joyce DSV Air & Sea, Inc 2815 Coliseum Centre Drive, Suite 530Charlotte, NC 28217 RE:  The tariff classification of an electronically powered dumper from Spain Dear Ms. Joyce: In your letter dated February 2, 2024, you requested a tariff classification ruling on behalf of AUSA Center, S.L.U. The item under consideration has been identified as a rider-controlled electronically powered dumper, Model D151AEG. The D151AEG is a 17.6kw electric dumper with a 1.5 metric ton capacity, and a maximum speed of 14 kilometers per hour (8.69 mph). In your request, you suggest the electronically powered dumper should be classified under subheading 8427.10.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Fork-lift trucks; other works trucks fitted with lifting or handling equipment: Self-propelled trucks powered by an electric motor: Other: Operator riding: Other." We disagree. Note 1(l) to Section XVI, HTSUS, which includes heading 8427, HTSUS states that Section XVI, HTSUS, does not cover articles of Section XVII. Since the subject dumper is classifiable in a heading of Section XVII, it is precluded from classification in heading 8427, HTSUS. The applicable subheading for the powered dumper, Model D151AEG, will be 8704.60.0000, HTSUS, which provides for “Motor vehicles for the transport of goods: Other, with only electric motor for propulsion”.  The rate of duty will be 25% ad valorem. 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Matthew Sullivan at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division